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HMRC internal manual

Double Taxation Relief Manual

Portugal: double taxation agreement, Article 27: 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 or to any part of Portugal which is implicitly excluded from the application of the Convention where, in either case, taxes are imposed 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, 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 29 shall terminate, in the manner provided for in that Article the application of the Convention to any territory or part to which it has been extended under this Article.