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The 1952 Double Taxation Agreement entered into force on 24 June 1952, effective in Jersey from 1 January 1951.
The agreement is effective in the UK from:
6 April 1950 for surtax
1 April 1951 for profits tax
6 April 2015 for Income Tax
The arrangement was amended by exchanges of letters which were signed in 1994, 2009, 2015 and 2016.
The 2016 Protocol was signed in London on 29 February 2016 and St Helier on 8 March 2016 and entered into force on 2 December 2016.
The 2015 exchange of letters entered into force on 19 January 2016 and takes effect in Jersey from 1 January 2017.
The amendments take effect in the UK from:
1 April 2016 for Corporation Tax
6 April 2016 for Income Tax
Tax Information Exchange Agreement and arrangement amending the 1952 Double Taxation Arrangement signed 10 March 2009. The agreement entered into force on 27 November 2009 and the arrangement entered into force 28 July 2010.
The exchange of letters signed in London on 22 October 2013 is not yet in force.