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HMRC internal manual

Double Taxation Relief Manual

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

This Arrangement shall come into force on the date on which the last of all such thingsshall have been done in the United Kingdom and Montserrat as are necessary to give theArrangement the force of law in the United Kingdom and Montserrat respectively, and shallthereupon have effect -

  1. in the United Kingdom, as respects income tax for the year of assessment beginning on the 6th day of April 1947, and subsequent years; as respects sur-tax for the year of assessment beginning on the 6th day of April 1946, and subsequent years; and as respects profits tax for any chargeable accounting period beginning on or after the first day of January 1947, and for the unexpired portion of any chargeable accounting period current at that date;
  2. in Montserrat, as respects income tax for the year of assessment beginning on the first day of January 1947, and subsequent years.