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HMRC internal manual

Double Taxation Relief Manual

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

This Convention shall remain in force until terminated by one of the ContractingStates. Either Contracting State may terminate the Convention, through diplomaticchannels, by giving notice of termination at least six months before the end of anycalendar year beginning after the expiry of five years from the date of entry into forceof the Convention. In such event, the Convention shall cease to have effect:

  1. in the United Kingdom:

(i) in respect of 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;

(ii) in respect of 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 Kazakhstan:

(i) in respect of taxes withheld at source, for amounts paid or credited on or after 1st January in the calendar year next following the expiration of the six month period; and

(ii) in respect of other taxes, for taxable periods beginning on or after 1st January in the calendar year next following the expiration of the six-month period.