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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
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DT: Romania: double taxation agreement, Article 29: Entry into force

 

(1) This Convention shall be ratified and the instruments of ratification shall be exchanged at Bucharest as soon as possible.

(2) This Convention shall enter into force after the expiration of thirty days following the date on which the instruments of ratification are exchanged and shall thereupon have effect:

 

(a) in the United Kingdom:

(i) as respects income tax and capital gains tax, for any year of assessment beginning on or after 6 April 1976: and  
  
(ii) as respects corporation tax, for any financial year beginning on or after 1 April 1976:

(b) in Romania from 1 April 1976.