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HMRC internal manual

Double Taxation Relief Manual

Uzbekistan: Agreement

The comprehensive agreement (SI1994/770) entered into force on 10 June 1994 and has effect

In the United Kingdom for

Income Tax and Capital Gains Tax from 1995-96,

Corporation Tax from 1 April 1995.

In Uzbekistan from 1 January 1995.

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 Uzbekistan” will provide a link to the agreement.

The text of the Tax Treaty can be found via