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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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DT: Barbados: double taxation agreement, Article 28: Entry into force

(1) This Agreement shall come into force(a) on the date when the last of all such things shall have been done in the United Kingdom and Barbados as are necessary to give the Agreement the force of law in the United Kingdom and Barbados respectively, and shall thereupon have effect:

(a) in the United Kingdom:

(i) as respects income tax, surtax and capital gains tax, for any year of assessment beginning on or after 6th April, 1969;

(ii) as respects corporation tax, for any financial year beginning on or after 1st April, 1969;

(b) in Barbados:

(i) as respects income tax, for any year of assessment beginning on or after 1st January, 1969;

(ii) as respects petroleum winning operations tax, for any accounting period beginning on or after 1st January, 1969;

(iii) as respects trade tax, for any taxing period beginning on or after 1st April, 1969.

(2) Subject to the provisions of paragraph (3) of this Article, the Arrangement which was made in 1949 between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Barbados(b), shall terminate and cease to be effective as respects taxes to which this Agreement in accordance with paragraph (1) of this Article applies.

(3) Where any provision of the Arrangement referred to in paragraph (2) of this Article would have afforded any greater relief from tax than is afforded by this Agreement any such provision as aforesaid shall continue to have effect for the first year of assessment or financial year for which this Agreement has effect in accordance with paragraph (1) of this Article.