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Chapter DT13100

Document Cited authorities 4 Cited in Related
Vincent
Published date20 May 2016
Record NumberDT13100
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

The comprehensive agreement (SI 1981/1121) entered into force on 19 October 1981 and has effect:

a. In the United Kingdom for

  1. Income Tax from 1981-1982,

  2. Capital Gains Tax from 1981-1982,

  3. Corporation Tax from 1 April 1981.

b. In Mauritius for any year of assessment or financial year beginning on or after 1 July 1981.

An amending protocol (SI 1987/467) replaced the dividends Article with a revised version which has effect for dividends paid on or after 1 July 1986. See DT13107.

A further amending protocol (SI2003/2620), replacing paragraph 5 of Article 13, is effective in the United Kingdom from 1 April 2003 for corporation tax and from 6 April 2003 for income tax and capital gains tax. It is effective in Mauritius from 1 July 2003.

A further amending protocol (SI2011/2442) updating the exchange of information article is effective in the United Kingdom...

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