The comprehensive agreement (SI 1980/1091) which entered into force on 23 August 1980 had effect in the United Kingdom from 1977-78 for income tax and capital gains tax and from 1 April 1977 for corporation tax
* It had effect in Egypt from 1 January 1977.
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 “Treaties in force Egypt” will provide a link to the treaty.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/egypt-tax-treaties