Finland: Third amending agreement
A third amending agreement (SI1985/1997) amending the provisions of the 1970 agreement relating to income from immovable property, capital gains and governmental remuneration and introducing provisions relating to off-shore activities entered into force on 20 February, 1987 and has effect
a) In the United Kingdom for
i) Income Tax from 1988-89,
ii) Capital Gains Tax from 1988-89,
iii) Corporation Tax from 1 April 1988,
iv) Petroleum Revenue Tax for any chargeable period beginning on or after 1 April 1988.
b) In Finland for
i) Taxes withheld at source on income derived on or after 1 January 1988,
ii) Other taxes on income and taxes on capital chargeable for any taxable year beginning on or after 1 January 1988.