Search Legislation

Advanced Search

The Double Taxation Relief (Taxes on Income) (Oman) Order 1998

What Version

Help about what version
  • Latest available (Revised)
  • Original (As made)

Status:

This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.

ARTICLE 29Entry into force

(1) Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Agreement. This Agreement shall enter into force on the date of the later of these notifications and shall thereupon, subject to the provisions of paragraph (2) of this Article, have effect:

(a)in the Sultanate of Oman, in respect of taxes on income arising on or after 1st January 1996;

(b)in the United Kingdom:

(i)in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April 1996;

(ii)in respect of corporation tax, for any financial year beginning on or after 1st April 1996.

(2) In relation to the profits, income and gains referred to in Article 8 and paragraphs (4) and (5) of Article 13 of this Agreement, this Agreement shall have effect:

(a)in the Sultanate of Oman, in respect of taxes on income arising on or after 1st January 1979;

(b)in the United Kingdom, in respect of income tax, capital gains tax and corporation tax on income and gains arising on or after 1st January 1979.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once