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HMRC internal manual

Double Taxation Relief Manual

Kiribati: Agreements

The agreement (SI1950/750) has effect

  1. In the United Kingdom for
i) Income Tax from 1949-50,  

ii) Corporation Tax from 1 April 1964.  
  1. 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.