A comprehensive agreement (SI 1994/3211) entered into force on 15 July 1996 and has effect
- In the United Kingdom for
(iI) Income Tax from 1993-94, (ii) Capital Gains Tax from 1993-94, (iii) Corporation Tax from 1 April 1993.
- In Kazakhstan from 1 January 1993.
A further agreement (SI 1998/2567) amending certain provisions of the main agreement, entered into force on 2 November 1998.