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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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DT: Zimbabwe: double taxation agreement, Article 28: Entry into force

 

Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Convention. The Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect:

 

(a) in the United Kingdom:

(i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April 1981;

(ii) in respect of corporation tax, for any financial year beginning on or after 1 April 1981; and

(b) in Zimbabwe:

(i) in respect of income tax, branch profits tax and capital gains tax, for any year of assessment beginning on or after 1 April 1981;

(ii) in respect of non-resident shareholders’ tax, for dividends distributed on or after 1 April 1981;

(iii) in respect of non-residents’ tax on interest, for interest paid on or after 1 October 1981.