On 27 December 2012, the second amending protocol, signed on 15 February 2012, to the Singapore - United Kingdom Income Tax Treaty (1997), as amended by the 2009 protocol, entered into force. The protocol generally applies for Singapore from 1 January 2013, for the UK from 1 April 2013 for corporate taxes, and from 6 April 2013 for income and capital gain taxes.