»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp agreement provides for credit to be given for tax `sparedâ€� (see INTM161270 & 161280) in Tuvalu under the provisions of Tuvalu law set out in Article 13(1A) (introduced by Article 1(b) of the 1974 amending agreement).

»Ê¹ÚÌåÓýapp reference to Section 10, Income Tax Ordinance 1972 should be read as Section 11, Income Tax Ordinance 1982.

Amounts of `tax spared� for which relief is given should be reported as mentioned at INTM161290.