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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Fiji: Agreement

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.