Other Notices

2018-07-022018-12-192019-01-042019-02-012019-04-012019-04-06TSO (The Stationery Office), St Crispins, Duke Street, Norwich, NR3 1PD, 01603 622211, customer.services@tso.co.uk31827798117

HM Revenue & Customs

THE DOUBLE TAXATION RELIEF AND INTERNATIONAL TAX ENFORCEMENT (ISLE OF MAN) ORDER 2018 (SI 2018 NO. 1347)

UK/ ISLE OF MAN DOUBLE TAXATION AGREEMENT

The comprehensive Double Taxation Agreement between the UK and the Isle of Man, which was signed on 2 July 2018, entered into force on 19 December 2018. The text of the Agreement has been published as the Schedule to the Double Taxation Relief and International Tax Enforcement (Isle of Man) Order 2018 (Statutory Instrument 2018 No.1347), copies of which can be obtained from The Stationery Office. The text of the Order can also be accessed on the Internet at http://www.legislation.gov.uk/. The provisions of the Double Taxation Agreement take effect in the UK, for corporation tax, from 1 April 2019; in the UK and the Isle of Man, for taxes withheld at source, from 1 February 2019 and for income tax, from 6 April 2019.