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HMRC internal manual

Double Taxation Relief Manual

DT: Sierra Leone: double taxation agreement, Article 16: Termination

 

This Arrangement shall continue in effect indefinitely but either of the Governments may, on or before the 30th day of September in any calendar year after the year 1947, give notice of termination to the other Government and, in such event, this Arrangement shall cease to be effective -

 

(a) in the United Kingdom as respects income tax for any year of assessment beginning on or after the 6th day of April in the calendar year next following that in which such notice is given; as respects surtax for any year of assessment beginning on or after the 6th day of April in the calendar year in which such notice is given; and as respects profits tax for any chargeable accounting period beginning on or after the first day of January in the calendar year next following that in which such notice is given and for the unexpired portion of any chargeable accounting period current at that date;
(b) in the Colony, as respects Colonial tax for any year of assessment beginning on or after the first day of April in the calendar year next following that in which such notice is given.