SolvedDT20850 | Double taxation relief manual: Zambia: agreements in force
From HM Revenue & Customs · Double Taxation Relief Manual
Title - Agreement between the Government of the United Kingdon of Great Britain and Northern Ireland and the Government of the Republic of Zambia for the avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income and on capital.
Signed - 4 February 2014
Statutory Instrument number SI 2014 No 1876
Entered into force 20 July 2015
Has effect from - In Zambia, 1 January 2016
In United Kingdon, in respect of withholding taxes 1 January 2016, in respect of other taxes, for taxable periods (financial years for Corporation Tax) 1 January 2016.
A previous agreement (SI 1972 No. 1721) and amending protocol (SI 1981/1816) applied until the dates from which the above agreement had effect.
The text of the Tax Treaty can be found via GOV.UK Zambia Tax Treatie.