This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Double Taxation Relief Manual

Soviet Union: Agreements

An agreement (SI 1974/1269), covering air transport undertakings and their employees only, has effect from 1 April 1974. It does not provide for tax credit relief. It is not superseded by the later comprehensive agreement (see DT17452 onwards) except to the extent that the later agreement gives greater relief from taxes to which it applies thanthe former agreement.

A comprehensive agreement (SI 1986/224) entered into force on 30 January 1986 and has effect

a) In the United Kingdom for

i) Income Tax from 1986-87,

ii) Capital Gains Tax from 1986-87,

iii) Corporation Tax from 1 April 1986.

b) In the Soviet Union for taxes assessed from 1 January 1986.