A comprehensive agreement (SI 1987/2057) entered into force on 27 December 1987 and has effect
- In the United Kingdom for
i) Income Tax and Capital Gains Tax from 6 April 1988,
ii) Corporation Tax from 1 April 1988.
- In Nigeria from 1 January 1988.
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 Nigeria” will provide a link to the treaty.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/nigeria-tax-treaties