The Double Taxation Relief (Taxes on Income) (Chile) Order 2003

(1) In the case of Chile, double taxation shall be avoided as follows:

(a) a resident of Chile, obtaining income which has, in accordance with the provisions of this Convention, been subject to taxation in the United Kingdom, may credit the tax so paid against any Chilean tax payable in respect of the same income, subject to the applicable provisions of the law of Chile. This paragraph shall apply to all income referred to in this Convention;

(b) where, in accordance with any provision of this Convention, income derived by a resident of Chile is exempt from tax in Chile, Chile may nevertheless, in calculating the amount of tax on other income, take into account the exempted income.