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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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DT: Cyprus: double taxation agreement, Article 28: Territorial extension

(1) This Convention 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 Convention, 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 Governments of the Contracting States in Notes to be exchanged for this purpose.

(2) The termination in respect of the United Kingdom or Cyprus of this Convention under Article 30 shall, unless otherwise expressly agreed by the Governments of both Contracting States, terminate the application of this Convention to any territory to which this Convention has been extended under this Article.