Falkland Islands: Earlier Agreement
The agreement referred to in DT6850 replaced an earlier agreement (SI 1984/363), itselfamended by a supplementary agreement (SI 1992/3206) which ceased to have effect
(a) In the United Kingdom for
(i) Income Tax after 1996-97,
(ii) Capital Gains Tax after 1996-97,
(iii) Corporation Tax after 31 March 1997.
(b) In the Falkland Islands in respect of any year of assessment beginning after 31December 1996.
Details of the terms of the earlier agreements are available, if required, from HMRC,Customs & International, Tax Treaty Team.