DT6850 - Falkland Islands: Agreement

The comprehensive agreement (SI 1997 No.2985) entered into force on 18 December 1997 and has effect

(a) In the United Kingdom for

(i) Income Tax from 1997-98,

(ii) Capital Gains Tax from 1997-98,

(iii) Corporation Tax from 1 April 1997.

(b) In the Falkland Islands in respect of any year of assessment or financial year beginning on or after 1 January 1997.