The comprehensive agreement (SI1978/1056) came into force on 27 August 1978 and has effect:
(a) In the United Kingdom for
i) Income Tax from 1979-80,
ii) Capital Gains Tax from 1979-80,
iii) Corporation Tax from 1 April 1979,
iv) Development Land Tax for any realised development value accruing on or after 1 April 1979.
(b) In Hungary from the tax year beginning 1 January 1979.
