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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Thailand: Agreement

The agreement (SI81/1546) has effect

a) In the United Kingdom for

i) Income Tax from 1981-82,

ii) Capital Gains Tax from1981-82,

iii) Corporation Tax from 1 April 1981,

iv) Petroleum Revenue Tax for any chargeable period beginning on or after 1 January 1981,

v) Development Land Tax for any realised development value accruing on or after 1 April 1981.

b) In Thailand for taxable years and accounting periods beginning on or after 1 January 1981.