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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Agreements

The agreement (SR and O 1947 No.2865) has effect:

  1. in the United Kingdom for

i) Income Tax from 1947-48

ii) Corporation Tax from 1 April 1964.

  1. in Antigua and Barbuda for the year of assessment beginning 1 January 1947.

An amending agreement of 5 March 1968 entered into force on 19 September 1968. It is the agreement as amended that is included at DT2465 to DT2481.

The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/antigua-and-barbuda-tax-treaties