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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Portugal: Agreement

The comprehensive agreement (SI 1969/599) has effect

In the United Kingdom for

i) income tax and capital gains tax from 6 April 1970,

ii) corporation tax from 1 April 1970.

In Portugal from 1 January 1970.