A comprehensive agreement (SI 1997/2988) entered into force on 19 December 1997 and has effect
a) In the United Kingdom for
(i) Income Tax from 1998-99, (ii) Capital Gains Tax from 1998-99, (iii) Corporation Tax from 1 April 1998.
b) In Singapore from 1 January 1999.
The 1997 agreement replaced an earlier agreement (SI 1967/483), itself amended by a supplementary agreement (SI 1978/787).
A protocol (SI 2010/2685) amending the exchange of information article of the 1997 agreement entered into force on 8 January 2011.
Details of the terms of the earlier agreements are available, if required, from Business International, Tax Treaty Team.
If using the HMRC Intranet, the agreement and protocol can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Singapore” will provide a link to the agreement.