Although the U.K. has a very comprehensive list of income tax treaties, also known as double taxation agreements, covering over 100 countries, a notable exception is Hong Kong. This omission is due to be rectified once both countries have completed their parliamentary procedures and exchanged diplomatic notes in relation to the double tax agreement between the U.K. and Hong Kong signed on 21 June 2010 the DTA. On 1 October 2010, the U.K. authorities published draft statutory instruments that will in due course bring the DTA into effect for U.K. tax purposes. The provisions of the DTA will then take effect from the beginning of the calendar year after the procedures are completed.