Statement of Practice 5 (1993)
Published 19 March 1993
© Crown copyright 1993
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1. The convention, the full title of which is as follows:
‘Convention between the government of the United Kingdom of Great Britain and Northern Ireland and the government of the Czech and Slovak Federal Republic for the avoidance of double taxation with respect to taxes on income and capital gains’
was signed in London on 5 November 1990 and entered into force on 20 December 1991. It took effect:
- (a) in the UK:
- (i) in respect of Income Tax and Capital Gains Tax for the year of assessment beginning on 6 April 1992 and subsequent years of assessment
- (ii) in respect of Corporation Tax for the financial year beginning on 1 April 1992 and for subsequent financial years
- (b) in Czechoslovakia, from 1 January 1992
2. Following the dissolution of the Czech and Slovak Federal Republic and the recognition of the Czech Republic and the Slovak Republic by the UK as sovereign, independent states, the Commissioners for HM Revenue and Customs have been advised that the Czech Republic and the Slovak Republic have committed themselves to continue to honour all the international obligations of the former Federal Republic and that the provisions of the UK/Czechoslovakia Double Taxation Convention will be treated as remaining in force between the UK and, respectively, the Czech Republic and the Slovak Republic.