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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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DT: Belize: double taxation agreement, Article 1: Taxes covered

1.(1) The taxes which are the subject of this Arrangement are-

(a) In the United Kingdom:

The income tax (including surtax) and the profits tax (hereinafter referred to as ‘United Kingdom tax’).
(b) In Belize:

The income tax (including surtax) (hereinafter referred to as ‘Belize tax’).
(2) This Arrangement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or Belize after this Arrangement has come into force.