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HMRC internal manual

Double Taxation Relief Manual

DT: Soviet Union: double taxation agreement, Article 26: Entry into Force of the Convention

(1) This Convention shall be ratified and the instruments of ratification exchanged as soon as possible.
(2) This Convention shall enter into force immediately 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 USSR:

in respect of taxes assessed for the calendar year in which the Convention enters into force and for subsequent calendar years;

(b) in the United Kingdom:

(i) in respect of income tax and capital gains tax, for the year of assessment beginning in the calendar year in which the Convention enters into force and for subsequent years of assessment; and
(ii) in respect of corporation tax, for the financial year beginning in the calendar year in which the Convention enters into force and for subsequent financial years.