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.