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HMRC internal manual

Double Taxation Relief Manual

DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 1: Taxes covered

1.-(1)The taxes which are the subject of this Arrangement are-

(a) In the United Kingdom: The income tax (including sur-tax) and the profits tax (hereinafter referred to as `United Kingdom tax`).
(b) In the Presidency of St. Christopher and Nevis:
The income tax (hereinafter referred to as `Presidential tax`).

(2) This Arrangement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or the Presidency after this Arrangement has come into force.