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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
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Burma: Double taxation agreement, Article 19: Termination

The present Agreement shall continue in effect indefinitely but either of the Contracting Governments may, on or before the 30th September in any calendar year after the year 1951, give to the other Contracting Government, through diplomatic channels, written notice of termination and, in such event. the present Agreement shall cease to be effective -

  1. In the United Kingdom -

as respects income tax, for any year of assessment beginning on or after the 6th April in the calendar year next following that in which the notice is given,

as respects surtax, for any year of assessment beginning on or after the 6th April in the calendar year in which the notice is given; and

as respects profits tax, in respect of the following profits:

(i) profits arising in any chargeable accounting period beginning on or after the 1st April in the calendar year next following that in which the notice is given;   


(ii) profits attributable to so much of any chargeable accounting period falling partly before and partly after that date as falls after that date;   


(iii) profits not so arising or attributable by reference to which income tax is chargeable for any year of assessment beginning on or after the 6th April in that next following calendar year;   
  1. In Burma:

as respects income tax (including super-tax) for any year beginning on or after the 1st October in the calendar year next following that in which such notice is given; and

as respects business profits tax, in respect of the profits of any previous year (as defined for the purposes of the business profits tax) beginning on or after 1st October in the calendar year next following that in which the notice is given.