The agreement (SI1950/750) has effect
- In the United Kingdom for
i) Income Tax from 1949-50, ii) Corporation Tax from 1 April 1964.
- In Kiribati from the year of assessment beginning 1 January 1949.
Further agreements (SI 1968/309 and SI 1974/1271), amending certain provisions in the 1950 agreement entered into force on 23 October 1968 and 25 July 1974 respectively.