Inland Revenue

UK/IRELAND DOUBLE TAXATION AGREEMENT

The Protocol to the comprehensive Double Taxation Convention between the UK and Ireland, which was signed on 4th November 1998 in London, entered into force on 23rd December 1998. The text of the Protocol has been published as the Schedule to the Double Taxation Relief (Taxes on Income) (Ireland) Order 1998 (Statutory Instrument 1998 No. 3151), 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.hmso.gov.uk. The provisions of the Protocol will take effect in the UK from 1st April 1999 for corporation tax and from 6th April 1999 for income and capital gains tax; in Ireland the provisions will apply from 1st January 1999 for corporation tax and from 6th April 1999 for income and capital gains tax.

UK/KAZAKHSTAN DOUBLE TAXATION AGREEMENT

The Protocol to the comprehensive Double Taxation Convention between the UK and the Republic of Kazakhstan, which was signed on 18th September 1997 in London, entered into force on 2nd November 1998. The text of the Protocol has been published as the Schedule to the Double Taxation Relief (Taxes on Income) (Kazakhstan) Order 1998 (Statutory Instrument 1998 No. 2567), 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.hmso.gov.uk. The provisions of the Protocol will take effect in the UK from 1st April 1999 for corporation tax and from 6th April 1999 for income and capital gains tax; in Kazakhstan the provisions will apply from 1st January 1999.