This document establishes the legal framework for the avoidance of double taxation and the prevention of fiscal evasion regarding taxes on income between the United Kingdom and The Gambia. The text is a formal statutory instrument issued by the British government, detailing the specific articles and administrative protocols agreed upon by both nations to regulate cross-border financial obligations. It serves as the primary legal authority for the implementation of the bilateral tax treaty as it existed in 1980.

Legal professionals and tax historians utilize this document as a primary source for understanding the historical evolution of bilateral tax treaties between the United Kingdom and The Gambia. Readers should note that the technical language is highly specialized and reflects the formal drafting conventions of British statutory instruments from the late twentieth century.