The Double Taxation Convention entered into force on 15 July 1996. It was clarified by an exchange of notes on 18 May 1994 and amended by a protocol signed on 18 September 1997.
The convention is effective in Kazakhstan from 1 January 1993 and in the UK from:
- 1 April 1993 for Corporation Tax
- 6 April 1993 for Income Tax and Capital Gains Tax