An agreement (SI1979/301) as amended by a Protocol (SI1988/933), covering shipping and air transport only, had effect from 1 January 1977 (amended from 1 January 1988) until the comprehensive agreement mentioned below came into effect.
A comprehensive agreement (SI1996/2599) entered into force on 31 December 1996 and has effect
In the United Kingdom for
(i) Income tax from 1997-98,
(ii) Capital Gains Tax from 1997-98,
(iii) Corporation Tax from 1 April 1997.
In Venezuela from 1 January 1997.
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 Venezuela” will provide a link to the agreement.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/venezuela-tax-treaties