Teddy Alisson is the Marketing Director of Italiano Limited in Ghana. His gross salary for the year 2005 was GHC 15,000 from which he contributed 5% to SSNIT. Teddy has investments in the UK. In 2005 the gross interest that accrued to him (in cedis) was GHC 1,800 from which a tax of GHC 450 had been deducted with the remainder of GHC 1,350 being remitted to him in Ghana.

Determine the tax credit relief to be granted to Teddy Alisson, on the basis that a double taxation agreement exists between Ghana and the United Kingdom.

What is Teddy Alisson's net tax liability in Ghana?