The agreement (SI1950/1977) has effect
a. In the United Kingdom for
(i) Income Tax from 1950-51,
(ii) Corporation Tax from 1 April 1964.
b. In Brunei from the year of assessment beginning 1 January 1950.
Further agreements (SI1968/306 and SI1973/2098), amending certain provisions in the 1950 agreement, entered into force on 20 November 1968 and 30 March 1974 respectively.