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HMRC internal manual

Double Taxation Relief Manual

Iceland: Agreement in Force

Iceland: Agreement in Force

Title: CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND ICELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS
   
Signed: 17 December 2013
Statutory Instrument number: SI 2014 No. 1879
Entered into force: 10 November 2014
Has effect from: In respect of taxes withheld at source, 1 January 2015
  In respect of all other matters:
  In Iceland, 1 January 2015
  In the United Kingdom, in respect of income tax and capital gains tax, 6 April 2015; in respect of corporation tax, 1 April 2015.

A previous agreement (SI 1981 No.2879) applied until the dates from which the above agreement had effect.