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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Uganda: Agreement

The comprehensive agreement (SI1993/1802) has effect

In the United Kingdom for

Income and Capital Gains Tax from 1994-95

Corporation Tax from 1 April 1994.

In Uganda for taxable years beginning on or after 1 January 1994.

If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Uganda” will provide a link to the agreement.