Finland: Fifth amending agreement
A fifth amending agreement (SI1996/3166), altering various provisions of the 1970 agreement, including those relating to Finnish taxes covered by the agreement, dividends, interest, capital gains, dependent personal services, pensions and elimination of double taxation, entered into force on 8 August 1997 and has effect
a) In the United Kingdom for
(i) Income Tax from 1998-99,
(ii) Capital Gains Tax from 1998-99,
(iii) Corporation Tax from 1 April 1998.
b) In Finland for
(i) for taxes withheld at source on income derived on or after 1 January 1998,
(ii) other taxes on income and on capital chargeable for any taxable year beginning on or after 1 January 1998.