DT4050 - Brunei: Agreements

Main Agreement

The agreement (SI1950/1977) has effect

  1. In the United Kingdom for
    • (i) Income Tax from 1950-51,
    • (ii) Corporation Tax from 1 April 1964.
  1. In Brunei from the year of assessment beginning 1 January 1950.

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Amending Agreements

Further agreements (SI1968/306 and SI1973/2098), amending certain provisions in the 1950 agreement, entered into force on 20 November 1968 and 30 March 1974 respectively.