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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Antigua: double taxation agreement, Paragraph 1: Taxes covered

1(1) The taxes which are the subject of this Arrangement are:

(a) In the United Kingdom: The income tax (including surtax) and the profits tax (hereinafter referred to as ‘United Kingdom tax’).

(b) In Antigua: The income tax (hereinafter referred to as ‘Antigua tax’).

1(2) This Arrangement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or Antigua after this Arrangement has come into force.