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Contents

Official guidance
Double Taxation Relief Manual

DT8350PP · Double Taxation Relief Manual: Grenada

  • DT8350 · Agreements in force
  • DT8352 · Admissible taxes
  • DT8353 · Residence
  • DT8354 · Source
  • DT8355 · Subject to tax
  • DT8356 · Double Taxation Relief Manual : Grenada: dividends
  • DT8357 · Relief from Grenada tax
  • DT8390 · Underlying tax
  • DT8400 · Article 1 taxes covered
  • DT8401 · Article 2 general definitions
  • DT8402 · Double Taxation Relief Manual : Grenada: Article 3 industrial or commercial profits
  • DT8403 · Article 4 associated enterprises
  • DT8404 · Article 5 shipping and air transport
  • DT8405 · Article 6 dividends
  • DT8406 · Double Taxation Relief Manual : Grenada: Article 7 royalties
  • DT8407 · Article 8 governmental functions
  • DT8408 · Article 9 employments
  • DT8409 · Double Taxation Relief Manual : Grenada: Article 10 pensions and purchased annuities
  • DT8410 · Double Taxation Relief Manual : Grenada: Article 11 professors and teachers
  • DT8411 · Double Taxation Relief Manual : Grenada: Article 12 students and business apprentices
  • DT8412 · Article 13 elimination of double taxation
  • DT8413 · Double Taxation Relief Manual : Grenada: Article 14 exchange of information
  • DT8414 · Double Taxation Relief Manual : Grenada: Article 15 entry into force
  • DT8415 · Double Taxation Relief Manual : Grenada: Article 16 termination
  1. Double Taxation Relief Manual: Grenada: contents
  2. Double Taxation Relief Manual : Grenada: Article 15 entry into force

DT8414 | Double Taxation Relief Manual : Grenada: Article 15 entry into force

From HM Revenue & Customs · Double Taxation Relief Manual

This Arrangement shall come into force on the date on which the last of all such things shall have been done in the United Kingdom and Grenada as are necessary to give the Arrangement the force of law in the United Kingdom and Grenada respectively, and shall thereupon have effect-

Content shown with reduced fidelity

(a) In the United Kingdom: as respects income tax, for any year of assessment beginning on or after the 6th April, 1949; as respects sur-tax, for any year of assessment beginning on or after the 6th April, 1948; and as respects profits tax in respect of the following profits-

Content shown with reduced fidelity

(i) profits arising in any chargeable accounting period beginning on or after the 1st April, 1949; (ii) profits attributable to so much of any chargeable accounting period falling partly before and partly after that date as falls after that date; (iii) profits not so arising or attributable by reference to which income tax is, or but for the present Arrangement would be, chargeable for any year of assessment beginning on or after the 6th April, 1949; (b) In Grenada: as respects income tax (including surtax) for the year of assessment beginning on the first day of January, 1949, and subsequent years.

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