Tax treaties between the UK and Sri Lanka and related documents.
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The double taxation convention entered into force on 21 May 1980 and was amended an exchange of notes on 13 February 1980.
It’s effective in Sri Lanka from 1 April 1977 and in the UK from:
- 1 April 1977 for Corporation Tax
- 6 April 1977 for Income Tax and Capital Gains Tax