DT13400 | Double Taxation Relief Manual: Montserrat: agreements in force

The main agreement (SR and 0 1947 No.2869) has effect:

1. In the United Kingdom for

i) Income Tax from 1947-48,

ii) Corporation Tax from I April 1964.

2. In Montserrat for the year of assessment beginning 1 January 1947.

A further agreement (SI 1968/576), amending certain provisions of the 1947 agreement, entered into force on 4 December 1968.

The text of the Tax Treaty can found via Montserrat tax treaties