DT17650 - Double Taxation Relief Manual: Sri Lanka: agreement
A comprehensive agreement (SI 1980/713) entered into force on 21 May 1980 and has effect
a) In the United Kingdom for
i) Income Tax from 1977-78,
ii) Capital Gains Tax from 1977-78,
iii) Corporation Tax from 1 April 1977.
b) In Sri Lanka from the year of assessment beginning 1 April 1977.
The text of the Tax Treaty can be found via the Gov.uk website.