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HMRC internal manual

Double Taxation Relief Manual

Belize: Agreements

The main agreement (SR and O 1947/66) has effect

(a) In the United Kingdom for

(i) Income Tax from 1947-48,

(ii) Corporation Tax from 1 April 1964.

(b) In Belize (formerly British Honduras) for the year of assessment beginning 1 January 1947.

Further agreements (SI1968/573 and SI1973/2097) amending certain provisions of the main agreement entered into force on 8 March 1969 and 12 December 1973 respectively.

The text of the Tax Treaty can be found via