DT11900 - Double Taxation Relief Manual: Guidance by Country: Lesotho: Agreements in force
Title: Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Lesotho for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains
Signed: 3 November 2016
Statutory Instrument number: SI 2018 No. 376
Entered into force: 18 September 2018
Has effect:
- in both countries, for withholding taxes, from 1 November 2018
- in Lesotho in respect of any year of assessment beginning on or after 18 September 2018
- in the UK, in respect of income tax and capital gains, from 6 April 2019; in respect of corporation tax, from 1 April 2019
A previous agreement (SI 1997 No. 2986) applied until the dates from which the above agreement had effect.
The text of the agreement currently in force can be found at the following link: https://www.gov.uk/government/publications/lesotho-tax-treaties