The comprehensive agreement (SI1973/1329) entered into force on 31 December 1973 and has effect
- In the United Kingdom for
i) Income Tax from 1973-74, ii) Capital Gains Tax from 1973-74, iii) Corporation Tax from 1 April 1973.
- In Jamaica for any year of assessment beginning on or after I January 1973.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/jamaica-tax-treaties