DT17650 | Double Taxation Relief Manual: Sri Lanka: agreement

A comprehensive agreement (SI 1980/713) entered into force on 21 May 1980 and has effect

a) In the United Kingdom for

i) Income Tax from 1977-78,

ii) Capital Gains Tax from 1977-78,

iii) Corporation Tax from 1 April 1977.

b) In Sri Lanka from the year of assessment beginning 1 April 1977.

The text of the Tax Treaty can be found via the Gov.uk website.