The comprehensive agreement (SI 1980/1963) entered into force on 5 July 1982 and has effect:
a) In the United Kingdom for
i) Income Tax from 1980-81,
ii) Capital Gains Tax from 1980-81,
iii) Corporation Tax from 1 April 1980.
b) In Gambia from the year of assessment beginning 1 January 1980.
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 “Gambia” will provide a link to the treaty.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/gambia-tax-treaties