DT3400 - Double Taxation Relief Manual: Guidance by country: 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.
If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Belgium” will provide a link to the treaty.
