The income tax treaty and protocol between the Netherlands and the United Kingdom, signed on 26 September 2008, entered into force on 25 December 2010. The new treaty generally applies in the Netherlands from 1 January 2011, in the United Kingdom from 1 April 2011 for corporation tax and from 6 April 2011 for income and capital gains taxes. From these dates, the new treaty generally replaces the Netherlands-United Kingdom income tax treaty of 7 November 1980.