A comprehensive agreement (SI 1999/2036) entered into force on 1 July 2000 and has effect:
- In the United Kingdom for
(i) Income Tax and Capital Gains Tax from 6 April 2001, (ii) Corporation Tax from 1 April 2001;
- In Kuwait from 1 January 2001
The comprehensive agreement replaces the Air Transport Agreement (SI 1984/1825), which had effect from 8 April 1985.
If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Kuwait” will provide a link to the treaty.