The agreement (SI 1956/619) has effect
a. In the United Kingdom, for Income Tax on income or profits arising on or after 1 April 1953.
b. In Malawi, from the year of assessment beginning 1 April 1953.
Malawi was part of the former Federation of Rhodesia and Nyasaland until it became an independent republic within the Commonwealth on 6 July 1966.
By virtue of SI 1964/1401, this agreement continues in force, with the necessary adaptations, in relation to Malawi and is to be read as though references to Malawi and its government were substituted for references to the Federation and its government, except that any reference (in connection with pensions paid to individuals) to services rendered to the government of the Federation in discharge of government functions shall continue to include such services as well as services rendered to the government of Malawi.
Further agreements (SI 1968/1101 and SI 1979/302), amending certain provisions in the 1956 agreement with the Federation as it applies to Malawi, entered into force on 13 September 1968 and 14 March 1979 respectively.