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HMRC internal manual

Double Taxation Relief Manual

DT: Kenya: double taxation agreement, Article 32: Entry into force

This Agreement shall come into force on the date when the last of all such things shall have been done in the United Kingdom and Kenya as are necessary to give the Agreement the force of law in the United Kingdom and Kenya respectively, and shall thereupon have effect:

(a) in the United Kingdom;

(i) as respects income tax and capital gains tax, for any year of assessment beginning on or after 6 April 1976;

(ii) as respects corporation tax, for any financial year beginning on or after 1 April 1976;

(b) in Kenya:

as respects income arising for the year of income 1976 and subsequent years.