Guidance by country: Uzbekistan: previous agreement
Until August 1991, Uzbekistan was part of the Soviet Union and, as such, was covered by the provisions of both the United Kingdom/Soviet Union Air Transport Agreement (SI1974/1269) and the United Kingdom/Soviet Union Double Taxation Convention (SI1986/224). Following independence, the provisions of the United Kingdom/Soviet Union agreements continued to be applied by the United Kingdom on the basis that they remained in force between the United Kingdom and Uzbekistan until such time as the new agreement (see DT19950) became effective. See DT17450 for details of the United Kingdom/Soviet Union agreement.
In the Exchange of Notes mentioned in DT19952 the United Kingdom and Uzbekistan agreed that the agreements with the former Soviet Union mentioned in the previous sub-paragraph should continue to have effect for taxable periods beginning before the date on which the new agreement entered into force (that is,10 June 1994).