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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Isle of Man: double taxation agreement, Article 11: Entry into force

This Arrangement shall come into force on the date on which the last of all such things shall have been done in the United Kingdom and the Island as are necessary to give the Arrangement the force of law in the United Kingdom and the Island respectively, and shall thereupon have effect-

(a) In the United Kingdom:

as respects income tax (including surtax) for any year of assessment beginning on or after the 6th April, 1955;as respects profits tax and excess profits levy in respect of the following profits -

(i) profits by reference to which income tax is, or but for the present Arrangement would be, chargeable for any year of assessment beginning on or after the 6th April, l955;

(ii) other profits being profits by reference to which income tax is not chargeable, but which arise in any chargeable accounting period beginning on or after the 1st April, 1955, or are attributable to so much of any chargeable accounting period falling partly before and partly after that date as falls after that date;

(b) In the Island:

as respects income tax and surtax, for any year of assessment beginning on the 6th April, 1955, and subsequent years.