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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.