DT8050 - Ghana: History of agreements

Bottom of Page

Manual Contents

The original arrangement with Ghana, which was then known a the Gold Coast, (SR and 0 1947 No.2868) was operated by both countries until 1977. In that year agreement was reached on the text of a new Convention (SI 1978/785) which was intended to replace the original arrangement. However, the 1977 Convention was never formally ratified by the Republic of Ghana and, therefore, was not regarded as having the force of law in Ghana. In these circumstances the 1977 Convention never entered into force and has never had effect in the United Kingdom or in Ghana. As a result, the existing 1947 arrangement with the Gold Coast (SR and 0.1947 No. 2868) was not terminated and remained in force in both countries.

A new comprehensive agreement (SI 1993/1800) entered into force on 10 August 1994 and has effect

a) in the United Kingdom for

i) Income Tax from 1995-96, ii) Capital Gains Tax from 1995-96 iii) Corporation Tax from 1 April 1995.

b) in Ghana from 1 January 1995.

Any difficulties encountered in dealing with claims arising from earlier periods should be referred to HMRC, Customs & International, Tax Treaty Team.

Top of Page

Manual Contents

Information about this page - link will open in a new window