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HMRC internal manual

Double Taxation Relief Manual

Czechoslovakia: Agreement

The comprehensive agreement (SI1991/2876) entered into force on 20 December 1991 and has effect

a. In the United Kingdom for

i. Income Tax from 1992-93,

ii. Capital Gains Tax from 1992-93,

iii. Corporation Tax from 1 April 1992.

b. In Czechoslovakia for

i. taxes withheld at source, from 1 January 1992,

ii. other taxes, from any taxable year beginning on or after 1 January 1992.

If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Double taxation treaties A to Z” will provide a link to the treaty.