A comprehensive agreement (SI 1996/3167) entered into force on 30 December 1996 and has effect:
a) In the United Kingdom for
(i) Income Tax from 1997-98,
(ii) Capital Gains Tax from 1997-98, (iii) Corporation Tax from 1 April 1997.
b) In Latvia for
(i) taxes withheld at source on income derived on or after 1 January 1997;
(ii) other taxes chargeable for any tax year beginning on or after 1 January 1997.
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 Latvia” will provide a link to the treaty.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/latvia-tax-treaties