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HMRC internal manual

Double Taxation Relief Manual

DT: Kiribati and Tuvalu: double taxation agreement, Article 1: Taxes covered

  1. The taxes which are the subject of this Arrangement are -
(a) In the United Kingdom:  

The income tax (including surtax) and the profits tax (hereinafter referred to as `United Kingdom tax`).

(b) In the Gilbert and Ellice Islands Colony:  

The normal tax and the surtax (hereinafter referred to as `Colonial tax`),

  1. This Arrangement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or the Gilbert and Ellice Islands Colony after this Arrangement has come into force.