The comprehensive agreement (SI 1976/1342) entered into force on 17 August 1976 and has effect
(a) In the United Kingdom for:
(i) Income Tax from 1975-76,
(ii) Capital Gains Tax from 1975-76,
(iii) Corporation Tax from 1 April 1975.
(b) In Fiji from I January 1975.
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 “Fiji” will provide a link to the treaty.