DT7650 - Gambia: Agreements in force

Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of the Gambia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains

Signed: 20 May 1980

Statutory Instrument number: SI 1980 No. 1963

Entered into force: 5 July 1982

Has effect:

• in Gambia, from 1 January 1980
• in the UK, in respect of income tax and capital gains tax, from 6 April 1980; in respect of corporation tax, from 1 April 1980

The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/gambia-tax-treaties