The comprehensive agreement (SI1980/708) entered into force on 8 July 1980 and has effect:
a) In the United Kingdom for
i) Income Tax from 1978-79,
ii) Capital Gains Tax from 1978-79,
iii) Corporation Tax from 1 April 1978.
b) In Bangladesh from 1 July 1978.
If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Bangladesh” will provide a link to the treaty.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/bangladesh-tax-treaties