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HMRC internal manual

Double Taxation Relief Manual

Burma: Double Taxation agreement, Article 18: Entry into force

(1) The present Agreement shall be ratified and the instruments of ratification shall be exchanged at Rangoon as soon as possible.

(2) The present Agreement shall come into force upon exchange of ratifications and the foregoing provisions thereof shall have effect: -

  1. In the United Kingdom:

as respects income tax, for any year of assessment beginning on or after the 6th April 1948;

as respects surtax, for any year of assessment beginning on or after the 6th April 1947;

and as respects profits tax (not being profits tax apportionable to so much of any chargeable accounting period as falls before the 1st January 1947), in respect of the following profits: -

(i) profits arising in any chargeable accounting period beginning on or after the 1st April 1948;  


(ii) profits attributable to so much of any chargeable accounting period falling partly before and partly after that date as falls after that date;  


(iii) profits not so arising or attributable by reference to which income tax is, or but for the present Agreement would be, chargeable for any year of assessment beginning on or after the 6th April 1948;  
  1. In Burma:

as respects income tax (including super-tax) for any year beginning on or after the 1st October 1948; and.

as respects business profits tax, from the commencement of the tax.

(3) For any year of assessment ending before the 6th April 1948, relief from United Kingdom income tax (including surtax) in respect of the payment of Burma tax shall be allowed in accordance with the provisions of Section 27 of the United Kingdom Finance Act 1920, as amended by the Finance Act 1927.

(4) For any year ending before the 1st October 1948, refunds of Burma tax in respect of the payment of United Kingdom income tax (including surtax) shall be allowed in accordance with the provisions of Section 49 of the Burma Income Tax Act, as amended by the Income Tax (Amendment) Act 1946.