Cap. 123 Art. 74Four reliefs of double taxation.

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,.