A Protocol to the Double Taxation Agreement between the UK and Oman which was signed in London on 26 November 2009, entered into force on 9 January 2011. Follow the link below to view the text of the agreement on the legislation.gov website, from The Stationery Office.
The Stationery Office (Opens new window)
Details of the debate by the Fourth Delegated Legislation Committee of 2 November 2010 may be found in the House of Commons official report, following which the draft Order was approved by Parliament on 8 November 2010.
Read the House of Commons Official Report (Opens new window)
The Protocol takes effect from 9 January 2011, except for taxes withheld at source, for which it will take effect in respect of amounts paid on or after 1 January 2012.
HM Revenue & Customs
March 2011
