DT3500 - Double Taxation Relief Manual: Guidance by country: Belize: Agreements in force
Title: Arrangement between Belize and the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
Signed: 19 December 1947
Statutory Instrument number: SR and O 1947 no.66
Entered into force: 21 January 1948
Has effect:
- in Belize (formerly British Honduras) from 1 January 1947
- in the UK, in respect of surtax from 6 April 1945; in respect of income tax, from 6 April 1946 and in respect of profits tax, from 1 January 1947
The text of the arrangement currently in force can be found at the following link: https://www.gov.uk/government/publications/belize-tax-treaties
Protocols amending the Belize arrangement
Title: Protocol amending the Arrangement between Belize and the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
Signed: 8 April 1968
Statutory Instrument number: SI 1968 No. 573
Entered into force: 8 March 1969
Has effect:
- in Belize (formerly British Honduras) from 1 January 1968
- in the UK, in respect of surtax from 6 April 1968; in respect of income tax, from 6 April 1968 and in respect of corporation tax, from 1 April 1968
Title: Protocol amending the Arrangement between Belize and the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
Signed: 12 December 1973
Statutory Instrument number: SI 1973 No. 2097
Entered into force: 12 December 1973
Has effect:
- in Belize in relation to dividends paid on or after 6 April 1973
- in the UK, in respect of income tax, from 6 April 1973; in respect of corporation tax, from 1 April 1973