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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Czechoslovakia:

In Statement of Practice SP5/93 (published on 19 March 1993) the United Kingdom made the following announcement on the status of the double taxation agreement entered into with Czechoslovakia on 5 November 1990 (SI 1991/2876)

Following the dissolution of the Czech and Slovak Federal Republic and the recognition of the Czech Republic and the Slovak Republic by the United Kingdom as sovereign, independent states, the Board of Inland Revenue have been advised that the Czech Republic and the Slovak Republic have committed themselves to continue to honour all the international obligations of the former Federal Republic and that the provisions of the United Kingdom/ Czechoslovakia Double Taxation Convention will be treated as remaining in force between the United Kingdom and, respectively, the Czech Republic and the Slovak Republic.’

See the entries for the Czech Republic and the Slovak Republic.