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HMRC internal manual

Double Taxation Relief Manual


The comprehensive agreement between the United Kingdom and Libya (SI 243 2010 entered into force on 8 March 2010.

It has effect in the United Kingdom from 1 April 2010 for corporation tax and from 6 April 2010 for income tax and capital gains tax.

It has effect on Libya from 1 January 2011.

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 Libya” will provide a link to the treaty.