A comprehensive agreement (SI 1997/2986) entered into force on 23 December 1997 and has effect:
a) in the United Kingdom for
(i) Income Tax from 1998-99,
(ii) Capital Gains Tax from 1998-99 (iii) Corporation Tax from 1 April 1998
b) in Lesotho in respect of any year of assessment beginning on or after 1 April 1998.
This agreement replaced an earlier agreement (SI 1949/2197), itself amended by a supplementary agreement (SI 1968/1868).
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 Lesotho” will provide a link to the treaty.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/lesotho-tax-treaties