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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Denmark: Amending agreements

An agreement (SI1991/2877) amending certain provisions in the 1980 agreement entered into force on 19 December 1991 and had effect;

  1. In the United Kingdom for
(i) Income Tax from 1992-93,

(ii) Other taxes from 19 December 1991.
  1. In Denmark from 1992.

A further agreement (SI 1996/3165) amending certain provisions in the 1980 agreement entered into force on 20 June 1997 and had effect;

  1. In the United Kingdom for
(i) Income Tax and Capital Gains tax from 1998-99,

(ii) Corporation Tax from 1 April 1998.
  1. In Denmark from 1998.