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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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DT: Sierra Leone: double taxation agreement, Article 15: Entry into force

This Arrangement shall come into force on the date on which the last of all such thingsshall have been done in the United Kingdom and the Colony as are necessary to give theArrangement the force of law in the United Kingdom and the Colony respectively, and shallthereupon have effect -

(a) in the United Kingdom, as respects income tax for the year of assessment beginning on the 6th day of April, 1946, and subsequent years; as respects surtax for the year of assessment beginning on the 6th day of April, 1945, and subsequent years; and as respects profits tax for any chargeable accounting period beginning on or after the first day of January, 1947, and for the unexpired portion of any chargeable accounting period current at that date;
(b) in the Colony, as respects Colonial tax for the year of assessment beginning on the first day of April, 1946, and subsequent years.