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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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DT: Barbados: double taxation agreement, Article 27: Territorial extension

(1) This Agreement may be extended, either in its entirety or with modifications, to any territory for whose international relations the United Kingdom is responsible, and which imposes taxes substantially similar in character to those which are the subject of this Agreement, and any such extension shall take effect from such date and subject to such modifications and conditions (including conditions as to termination) as may be specified and agreed between the Contracting States in letters to be exchanged for this purpose.

(2) The termination in respect of the United Kingdom or Barbados of this Agreement under Article 29 shall, unless otherwise expressly agreed by both Contracting States, terminate the application of this Agreement to any territory to which the Agreement has been extended under this Article.