The amending protocol to the 1993 income and capital tax treaty between the United Kingdom and Uzbekistan entered into force on 1 June 2018. The protocol, signed 24 January 2018, is the first to amend the treaty and includes the following changes:

• The second paragraph of the preamble is replaced with text developed as part of the BEPS project;
• Article 1 (Personal Scope) is replaced;
• Article 2 …