DT3500 | Double Taxation Relief Manual: Belize: Agreements in force

From HM Revenue & Customs · Double Taxation Relief Manual

Title: Arrangement between Belize and the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital

Signed: 19 December 1947

Statutory Instrument number: SR and O 1947 no.66

Entered into force: 21 January 1948

Has effect:

in Belize (formerly British Honduras) from 1 January 1947
in the UK, in respect of surtax from 6 April 1945; in respect of income tax, from 6 April 1946 and in respect of profits tax, from 1 January 1947

The text of the arrangement currently in force can be found at the following link: Belize tax treaties

Protocols amending the Belize arrangement

Title: Protocol amending the Arrangement between Belize and the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital

Signed: 8 April 1968

Statutory Instrument number: SI 1968 No. 573

Entered into force: 8 March 1969

Has effect:

in Belize (formerly British Honduras) from 1 January 1968
in the UK, in respect of surtax from 6 April 1968; in respect of income tax, from 6 April 1968 and in respect of corporation tax, from 1 April 1968

Signed: 12 December 1973

Statutory Instrument number: SI 1973 No. 2097

Entered into force: 12 December 1973

Has effect:

in Belize in relation to dividends paid on or after 6 April 1973
in the UK, in respect of income tax, from 6 April 1973; in respect of corporation tax, from 1 April 1973