DT14960 - Double Taxation Relief Manual Guidance by country: Pakistan: Tax spared

The agreement provides for credit to be given for tax spared' (see [INTM161270](https://www.gov.uk/hmrc-internal-manuals/international-manual/intm161270) and [INTM161280](https://www.gov.uk/hmrc-internal-manuals/international-manual/intm161280)) in Pakistan. Relief is available for the tax spared’ under the provisions of Pakistan law listed in Article 23(3)(a).

All amounts of `tax spared’ for which credit relief is given should be reported as mentioned at INTM161290.