DT: Kenya: double taxation agreement, Article 33: Termination
This 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 1978, give notice of termination to the other Contracting Government and, in such event, the Agreement shall cease to be effective:
a. in the United Kingdom:
(i) as respects income tax, surtax and capital gains tax, for any year of assessment beginning on or after 6 April in the calendar year next following that in which the notice is given;
(ii) as respects corporation tax, for any financial year beginning on or after 1 April in the calendar year next following that in which the notice is given;
b. in Kenya:
as respects income arising for the year of income next following that in which the notice is given and subsequent years.