UK/FALKLAND ISLANDS DOUBLE TAXATION ARRANGEMENT

The new comprehensive Double Taxation Arrangement between the UK and the Falkland Islands entered into force on 18th December 1997. The text of the Arrangement has been published as the Schedule to the Double Taxation Relief (Taxes on Income) (Falkland Islands) Order 1997 (Statutory Instrument 1997 No. 2985).   The provisions of the Arrangement will apply in the UK from 1st April 1997 for corporation tax and from 6th April 1997 for income tax and capital gains tax; in the Falkland Islands the provision will apply from 1st January 1997.

UK/SINGAPORE DOUBLE TAXATION AGREEMENT

The new comprehensive Double Taxation Agreement between the UK and Singapore, which was signed in Singapore on 12th February 1997, entered into force on 19th December 1997. The text of the Agreement has been published as the Schedule to the Double Taxation Relief (Taxes on Income) (Singapore) Order 1997 (Statutory Instrument 1997 No. 2988).   The provisions of the Agreement will apply in the UK from 1st April 1998 for corporation tax and from 6th April 1998 for income tax and capital gains tax; in Singapore the provisions will apply from 1st January 1999.   Copies of these Orders can be obtained from the Stationery Office. They may also be accessed on the Internet at http://www.hmso.gov.uk.