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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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DT: Jamaica: double taxation agreement, Article 29: Entry into force

  1. The present Agreement shall come into force on the date when the last of all such things shall have been done in the United Kingdom and Jamaica as are necessary to give the Agreement the force of law in the United Kingdom and Jamaica respectively, and shall thereupon have effect-


  1. in the United Kingdom:

(i) as respects income tax and capital gains tax, for any year of assessment beginning on or after 6th April, 1973; and
(ii) as respects corporation tax, for any financial year beginning on or after 1st April, 1973;

  1. in Jamaica:

(i) as respects income tax (including surtax); and
(ii) as respects company profits tax, the additional company profits tax and the investment company profits tax; and
(iii) as respects the transfer tax;
for any year of assessment beginning on or after 1st January, 1973.

  1. Subject to the provisions of paragraph (3) of this Article, the Agreement between the Government of the United Kingdom and the Government of Jamaica signed at London on 2nd April, 1965, as amended by the Agreement signed at Kingston on 9th May, 1969 (hereinafter referred to as `the 1965 Agreement`), shall terminate and cease to be effective as respects taxes to which the present Agreement in accordance with paragraph (1) above applies.
  2. Where any provision of the 1965 Agreement would have afforded any greater relief from tax any such provision shall continue to have effect for any year of assessment or financial year beginning before the entry into force of this Agreement except that Articles 8, 9, 10 and 11 shall in any event have effect in respect of dividends, interest, royalties and management fees paid on or after 6th April, 1973.