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HMRC internal manual

Double Taxation Relief Manual

DT: Kazakhstan: double taxation agreement, Article 29: Entry into force

  1. Each of the Contracting States shall notify to the other, through diplomatic channels, the completion of the procedures required by its law for the bringing into force of this Convention.
  2. This Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect:

(a) in the United Kingdom:

(i) in respect of income tax and capital gains tax for any year of assessment beginning on or after 6th April 1993;

(ii) in respect of corporation tax, for any financial year beginning on or after 1st April 1993;

(b) in Kazakhstan:

(i) in respect of taxes withheld at source, for amounts paid or credited on or after 1st January 1993; and

(ii) in respect of other taxes, for taxable periods beginning on or after 1st January 1993.