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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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DT: Luxembourg: double taxation agreement, Article 31: Territorial extension


(1) This Convention may be extended, either in its entirety or with any necessary modifications, to any territory for whose international relations the United Kingdom is responsible, which imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed between the Contracting States in notes to be exchanged through diplomatic channels.

(2) Unless otherwise agreed by both Contracting States, the denunciation of the Convention by one of them under Article 33 shall terminate, in the manner provided for in that Article, the application of the Convention to any territory to which it has been extended under this Article.