DT2465 - Antigua: double taxation agreement, Paragraph 1: Taxes covered

(1) The taxes which are the subject of this Arrangement are:

(a) In the United Kingdom: The income tax (including surtax) and the profits tax (hereinafter referred to as `United Kingdom tax`).
(b) In Antigua: The income tax (hereinafter referred to as ` Antigua tax`).

(2) This Arrangement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or Antigua after this Arrangement has come into force.