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.