Income Tax Act (Cap. 123), article 74

74. There shall be four types of reliefs of double taxation, namely: (a) double taxation relief, as provided in articles 76 to 78, both inclusive; (b) unilateral relief, as provided in articles 79 to 88, both inclusive; (c) relief in respect of Commonwealth income tax, as provided in article 89; and (d) a flat-rate foreign tax credit, as provided in articles 92 to 95, both inclusive,. Interaction of the reliefs. Added by: XVII. 1994.28. Amended by: II. 2002.54.