The comprehensive agreement (SI1975/425) entered into force on 18 March 1975 and has effect
(a) In the United Kingdom for:
(i) Income Tax from 1973-74,
(ii) Corporation Tax from 1 April 1973.
(b) In Cyprus, for Cyprus tax for any year of assessment beginning on or after 1 January 1973.
A further agreement (SI1980/1529) amending certain provisions of the main agreement entered into force on 15 December 1980.