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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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DT: Jamaica: double taxation agreement, Article 30: Termination

  1. The present Agreement shall continue in effect indefinitely but either of the Contracting Governments may, on or before the thirtieth day of June in any calendar year after the year 1974, give notice of termination to the other Contracting Government and, in such event, the present Agreement shall cease to be effective-

 

  1. in the United Kingdom:
(i) as respects income tax and capital gains tax for any year of assessment beginning on or after 6th April in the calendar year next following that in which the notice is given; and   
(ii) as respects corporation tax, for any financial year beginning on or after 1st April in the calendar year next following that in which the notice is given;  
  1. in Jamaica:
(i) as respects income tax (including surtax); (ii) as respects company profits tax, the additional company profits tax and the investment company profits tax; and (iii) as respects transfer tax;   
for any year of assessment beginning on or after 1st January in the calendar year next following that in which the notice is given.  
  1. The termination of the present Agreement shall not have the effect of reviving any Agreement or Arrangement abrogated by the present Agreement.