A comprehensive agreement (SI2013/3144) entered into force on 17 December 2013 and has effect
- In the United Kingdom for
i) Income Tax from 6 April 2014,
ii) Capital Gains Tax from 6 April 2014,
iii) Corporation Tax from 1 April 2014,
- In Norway for any year of income beginning on or after 1 January 2014 (including accounting periods beginning in any such year).
This agreement replaced an earlier agreement (SI 2000/3247), which had effect up to the dates shown above.
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 Norway” will provide a link to the treaty.