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HMRC internal manual

Double Taxation Relief Manual

Malta: Agreement

A comprehensive agreement (SI1995/763) entered into force on 27 March 1995 replacing earlier agreements. It has effect -

  1. 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.  
  1. 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.