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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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DT: Tuvalu and Kiribati: double taxation agreement, Article 1: Taxes covered


(1) The taxes which are the subject of this Arrangement are-


(a) In the United Kingdom:

The income tax {including surtax) and the profits tax (hereinafter referred to as`United Kingdom tax`).

(b) In the Gilbert and Ellice Islands Colony:

The normal tax and the surtax (hereinafter referred to as `Colonial tax`),

(2) This Arrangement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or the Gilbert and Ellice Islands Colony after this Arrangement has come into force.