Barbados: main agreement
The comprehensive agreement (SI1970/952) entered into force on 26 November 1970 and has effect:
(a) In the United Kingdom for
(i) Income Tax from 1969-70,
(ii) Capital Gains Tax from 1969-70,
(iii) Corporation Tax from 1 April 1969.
(b) In Barbados for
(i) income tax from the year of assessment beginning 1 January 1969,
(ii) petroleum winning operations tax from the accounting period beginning 1 January 1969,
(iii) trade tax from the taxing period beginning 1 April 1969.
A further agreement (SI1973/2096) amending certain provisions relating to dividends paid on or after 6 April 1973 entered into force on 12 December 1973.