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## UK-USA double taxation convention signed 24 July 2001 amending protocol signed 19 July 2002 (consolidated version)
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Entered into force 31 March 2003
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Effective in United Kingdom from 1 April 2003 for corporation tax, from 6 April 2003 for income tax and capital gains tax, from 1 May 2003 for taxes withheld at source and from 1 January 2004 for UK petroleum revenue tax.
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Effective in the US from 1 May 2003 for taxes withheld at source and from 1 January 2004 for all other US taxes
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Double Taxation Agreements are reproduced under the terms of Crown Copyright Policy Guidance issued by HMSO.
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### Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains
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The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the United States of America,
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Desiring to conclude a new Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains,
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Have agreed as follows: