Slovenia was formerly part of the Socialist Federal Republic of
Yugoslavia. Following its recognition, in January 1992, by the
United Kingdom as an independent sovereign state, Slovenia
undertook to continue to respect and implement all the
international obligations of the Yugoslav Republic until such time
as new bilateral agreements were signed. The provisions of the
United Kingdom/Yugoslavia Double Taxation Convention, SI 1981/1815
(see DT20651 onwards) are therefore treated as remaining in force
between the United Kingdom and Slovenia until the replacement
agreement took effect (see DT 17100).
A Statement of Practice (SP5/93) to that effect was issued
on 19 March 1993.
