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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Guidance by country: Russia: previous agreements

For periods before the agreement referred to in DT16150 took effect, the United Kingdom/Soviet Union Air Transport Agreement (SI 1974/1269) and the United Kingdom/Soviet Union Double Taxation Convention (SI 1986/224) were regarded as in force between the United Kingdom and the Russian Federation.

See DT17450 for details of the United Kingdom/Soviet Union agreements.