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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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DT: Trinidad and Tobago: double taxation agreement, Article 28: Entry into force

(1) Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Convention. The Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect:

(a) in the United Kingdom:

(i) in respect of income tax, for any year of assessment beginning on or after 6 April in the calendar year next following that in which the later of these notifications is given;
(ii) in respect of corporation tax, for any financial year beginning on or after I April in the calendar year next following that in which the later of these notifications is given; and

(b) in Trinidad and Tobago:

(i) in respect of tax withheld at the source on amounts paid, credited or remitted to non-residents on or after 1 January, in the calendar year next following that in which the later of these notifications is given;
(ii) in respect of other Trinidad and Tobago tax for the year of income commencing 1 January, in the calendar year next following that in which the later of these notifications is given.

(2) The Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income which was made in 1966(a) between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Trinidad and Tobago, as modified by the Protocol made in 1969(b) and the Supplementary Protocol made in 1971(c), (hereinafter referred to as the `1966 Agreement`), shall terminate and cease to have effect from the date upon which this Convention has effect in respect of the taxes to which this Convention applies in accordance with the provisions of paragraph (1) of this Article.