DT4850 - Chile: Agreement

A comprehensive agreement (SI 2003/3200), together with an Exchange of Notes which must be read with the agreement, entered into force on 21 December 2004 and has effect:

a) In the United Kingdom for

(i) Income tax from 2005-06
(ii) Capital Gains Tax from 2005-06,
(iii) Corporation Tax from 1 April 2005.

b) In Chile from 1 January 2005.

The agreement can be viewed through the “New treaties/protocols in force” link on the side bar.