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HMRC internal manual

Double Taxation Relief Manual

Sudan: Agreement

The comprehensive agreement (SI 1977/1719) has effect

a) In the United Kingdom for

i) Income Tax from 1975-76,

ii) Capital Gains Tax from 1975-76,

iii) Corporation Tax from 1 April 1975.

b) In Sudan for any year of assessment beginning on or after 1 January 1975.

The text of the Tax Treaty can be found via