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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Cyprus: Agreements

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.