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HMRC internal manual

Double Taxation Relief Manual

Finland: Fourth amending agreement

A fourth amending agreement (SI1991/2878), amending the provisions of the 1970 agreement relating to Finnish taxes covered by the agreement, dividends, interest, royalties, pensions and annuities, other income and elimination of double taxation in Finland, entered into force on 23 December 1991 and has effect

a) In the United Kingdom for

i) Income Tax from 1992-93,

ii) Capital Gains Tax from 1992-93,

iii) Corporation Tax from 1 April 1992

b) In Finland for

i) taxes withheld at source from dividends and tax credits in respect of any dividend payable for an accounting period ending on or after 1 January 1990,

ii) taxes withheld at source on income, other than dividends and tax credits, from 1 January 1992,

iii) other Finnish taxes chargeable on income or capital for any year of assessment beginning on or after 1 January 1992.