The double taxation arrangement entered into force on 30 January 1948 and amended by agreement signed 5 March 1958.
The agreement is effective in Antigua and Barbuda from 1 January 1946.
The agreement is effective in the UK from:
- 6 April 1945 for surtax
- 6 April 1946 for Income Tax
- 1 January 1947 for profits tax
A command paper has also been laid before Parliament for the exchange of information relating to tax matters. This agreement entered into force on the 19 May 2011.