HC Deb 21 December 1954 vol 535 c260W
84. Mr. Erroll

asked the Chancellor of the Exchequer if he will publish a list showing country by country the overseas taxes which, not being income taxes, are nevertheless admitted by the Inland Revenue in computing double taxation relief credits.

Mr. R. A. Butler

Credit for overseas tax is allowable under the law only where the tax is similar to United Kingdom Income Tax or Profits Tax, and I am not aware that credit has been given for any tax which does not fall within this description.