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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
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Antigua: double taxation agreement, Paragraph 15: Entry into force

15 This Arrangement shall come into force on the date on which the last of all such things shall have been done in the United Kingdom and Antigua as are necessary to give the Arrangement the force of law in the United Kingdom and Antigua respectively, and shall thereupon have effect -

(a) in the United Kingdom, as respects income tax for the year of assessment beginning on the 6th day of April, 1947, and subsequent years; as respects surtax for the year of assessment beginning on the 6th day of April, 1946, and subsequent years; and as respects profits tax for any chargeable accounting period beginning on or after the first day of January, 1947, and for the unexpired portion of any chargeable accounting period current at that date;

(b) in Antigua, as respects income tax for the year of assessment beginning on the first day of January, 1947, and subsequent years.