DT: Luxembourg: double taxation agreement, Article 32: Entry into force
(1) This Convention shall be ratified and the instruments of ratification shall be exchanged at Luxembourg as soon as possible.
(2) The Convention shall enter into force upon the exchange of instruments of ratification(a) and its provisions shall have effect:
(a) in the United Kingdom:
(i) as respects income tax (including surtax) for any year of assessment beginning on or after 6th April, 1966 other than income tax in respect of dividends paid before 6th April, 1966; (ii) as respects corporation tax for any financial year beginning on or after 1st April, 1966; and (iii) as respects capital gains tax for any year of assessment beginning on or after 6th April, 1966;
(b) in Luxembourg:
for periods of assessment beginning after 31st December, 1965.