The comprehensive agreement (S2006/1925) entered into force on 4 September 2006 and has effect
- In the United Kingdom,
(i) for income tax and capital gains tax from 2007-08, (ii) for corporation tax from 1 April 2007.
- In Botswana, for any tax year beginning on or after 1 July 2007.
A previous agreement applied until those dates.
If using the HMRC Intranet, the new agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Botswana” will provide a link to the treaty.