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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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DT: Malawi: double taxation agreement, Article 15: Entry into force


The present Agreement shall come into force on the date on which the last of all such things shall have been done in the United Kingdom and Malawi as are necessary to give the Agreement the force of law in the United Kingdom and Malawi respectively, and shall thereupon have effect-


  1. In the United Kingdom, as respects United Kingdom tax on income or profits which arise on or after the 1st April, 1953, or which arise before that date and are chargeable to Malawi tax.
  2. In Malawi, as respects Malawi tax in respect of the year of assessment beginning on the 1st April, 1953, and subsequent years.