A comprehensive agreement (SI 1977/1299), as amended by the Protocol which is incorporated as Part II of the agreement, entered into force on 30 September 1977 and has effect
- In the United Kingdom for
i) Income Tax from 1976-77, ii) Capital Gains Tax from 1976-77, iii) Corporation Tax from 1 April 1976.
- In Kenya from 1 January 1976.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/kenya-tax-treaties