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United Kingdom
1983 Agreement
| Status: | In force |
| Signed: | 4 August 1983 |
| In force: | 16 March 1984 |
| Effective: | In New Zealand: From the income year beginning 1 April 1984.
In the United Kingdom: Income tax and capital gains tax, from 6 April 1984; corporation tax, from 1 April 1984; petroleum revenue tax, from 1 January 1984.
(Refer Article 27, as amended.) |
| Legislation: | Double Taxation Relief (United Kingdom) Order 1984 |
Exchange of Notes in Relation to Article 27 of the 1983 Agreement
| Status: | In force |
| Signed: | 22 December 1983 |
| In force: | 22 December 1983 |
| Effective: | In New Zealand: From the income year beginning 1 April 1984.
In the United Kingdom: Income tax and capital gains tax, from 6 April 1984; corporation tax, from 1 April 1984; petroleum revenue tax, from 1 January 1984.
(Refer Article 27, as amended.) |
| Legislation: | Double Taxation Relief (United Kingdom) Order 1984 |
Protocol to the 1983 Agreement
| Text: | PDF (85KB)
Word (56KB) |
| Status: | In force |
| Signed: | 4 November 2003 |
| In force: | 23 July 2004 |
| Effective: | In the United Kingdom: Income tax, capital gains tax and corporation tax on gains referred to in Article V on 4 November 2003. In relation to information referred to in Article VII of the protocol on 4 November 2003. For any other income tax not described in the first sentence, 6 April 2005. For corporation tax not described in the first sentence, for any financial year beginning on or after 1 April 2005. And 6 April 2006 for tax credits as described in Article VIII.
In New Zealand: 4 November 2003 for income and gains referred to in Article V of the protocol. For information referred to in Article VII 4 November 2003. For all other tax for any income year beginning 1 April 2005. |
| Legislation: | Double Taxation Relief (United Kingdom) Amendment Order 2004 |
Second Protocol to the 1983 Agreement
| Text: | PDF (95KB)
Word (47KB) |
| Status: | In force |
| Signed: | 7 November 2007 |
| In force: | 28 August 2008 |
| Effective: | 28 August 2008 |
| Legislation: | Double Taxation Relief (United Kingdom) Amendment Order 2008 |
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