Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

DT: Yugoslavia: double taxation agreement, Article 27: Entry into force

 

Each of the Contracting States shall notify the other in writing through the diplomatic channel of the completion of the procedures required by its law to bring this Convention into force. The Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect:

(a) in the United Kingdom:

(i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the sixth day of April in the calendar year following that in which the later notification is received;

(ii) in respect of corporation tax, for any financial year beginning on or after the first day of April in the calendar year following that in which the later notification is received;

(b) in Yugoslavia:

in respect of Yugoslav tax, for any fiscal year beginning on or after the first day of January in the calendar year following that in which the later notification is received.