A comprehensive agreement (SI1995/763) entered into force on 27 March 1995 replacing earlier agreements. It has effect -
- in the United Kingdom for
(i) Income Tax from 1996-97, (ii) Capital Gains Tax from 1996-97, (iii) Corporation Tax from 1 April 1996.
- in Malta for years of assessment beginning on or after 1 January 1996.
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 Malta” will provide a link to the treaty.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/malta-tax-treaties