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HMRC internal manual

Double Taxation Relief Manual

Zambia: Agreements

In the United Kingdom for

Income Tax from 1972-73,  

Capital Gains Tax from 1972-73,  

Corporation Tax from 1 April 1972.  

In Zambia for income for any charge year beginning on or after 1 April 1972.

A further agreement (SI 1981/1816), amending certain provisions relating to dividends and tax `spared’ entered into force on 14 January 1983.