Following the exchange of diplomatic notes on 21 February 2012 the Double Taxation Convention and Protocol between the UK and Armenia, which was in signed in London on 13 July 2011, entered into force on 21 February 2012. Follow the link below to view the text of the agreement on the legislation.gov website, or you can obtain a copy from The Stationery Office.
The Stationery Office (Opens new window)
Details of the debate by the Second Delegated Legislation Committee of the 1 November 2011 may be found in the House of Commons official report, following which the draft Order was approved by Parliament on 2 November 2011.
Read the House of Commons Official Report (Opens new window)
The provisions will take effect in both countries for taxes withheld
at source from 1 January 2013.
In respect of other taxes on income and capital, the provisions will
take effect in Armenia for tax years beginning on or after 1 January
2013. The provisions will take effect in the UK from 1 April 2012 for
Corporation Tax and from 6 April 2012 for Income Tax and Capital Gains
Tax.
HM Revenue & Customs
March 2012
