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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Brunei: Agreements

Main Agreement

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.

Amending Agreements

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.