DT3400 - Belgium: Agreement

The current agreement (SI1987/2053) entered into force on 4 October 1989 and has effect:

(a) In the United Kingdom for

(i) Income Tax and capital gains tax from 6 April 1990,

(ii) Corporation Tax from 1 April 1990,

(iii) Petroleum Revenue Tax from 1 January 1990.

(b) In Belgium from 1 January 1990.