On 17 December 2013, the Norway - United Kingdom Income Tax Treaty (2013) entered into force. The treaty generally applies from 1 January 2014 for Norway, and from 1 April 2014 for corporate tax and from 6 April 2014 for income and capital gains tax for the United Kingdom. From this date, the new treaty generally replaces the Norway - United Kingdom Income and Capital Tax Treaty (2000).