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HMRC internal manual

Double Taxation Relief Manual

Grenada: Agreements

a) In the United Kingdom for

i) Income Tax from 1949-50,

ii) Corporation tax from 1 April 1964.

b) In Grenada from the year of assessment beginning 1 January 1949.

A further arrangement (SI 1968/1867), amending certain provisions of the 1949 arrangement, entered into force on 14 December 1968.

The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/grenada-tax-treaties