Guidance

Entry into force of the Agreement amending the UK/Brunei Darussalam Double Taxation Arrangement

Updated 6 January 2015

The Agreement and Protocol amending the Double Taxation Arrangement between the UK and Brunei Darussalam, which was signed in London on 11 December 2012, entered into force on 19 December 2013.

View the text of the Agreement and Protocol on the legislation.gov website or buy a copy from The Stationery Office

Details of the debate by the Ninth Delegated Legislation Committee of 27 November 2013 may be found in the House of Commons official report, following which the draft Order was approved by Parliament on 2 December 2013.

The provisions of this Agreement and Protocol have effect from 19 December 2013.

HM Revenue & Customs February 2014