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HMRC internal manual

Double Taxation Relief Manual

Zambia: Agreements in Force

Title AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF ZAMBIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
   
Signed 4 February 2014
Statutory Instrument number SI 2014 No. 1876
Entered into force 20 July 2015
Has effect from In Zambia, 1 January 2016 In the United Kingdom, in respect of withholding taxes 1 January 2016, in respect of other taxes, for taxable periods (financial years for corporation tax), 1 January 2016.

A previous agreement (SI 1972 No. 1721) and amending protocol (SI 1981/1816) applied until the dates from which the above agreement had effect.