DT: New Zealand: double taxation agreement, Article 27: Entry into force
(1) Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Convention. The Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect:
- in the United Kingdom:
(i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April 1984;
(ii) in respect of corporation tax, for any financial year beginning on or after 1 April 1984;
(iii) in respect of petroleum revenue tax, for any chargeable period beginning on or after 1 January 1984; and
- in New Zealand:
for any income year beginning on or after 1 April 1984.
(2) The Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income which was made in 1966 between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of New Zealand, as modified by the Protocol made in 1980, shall terminate and cease to have effect from the date upon which this Convention has effect in respect of the taxes to which this Convention applies in accordance with the provisions of paragraph (1) of this Article.