DT: Finland: double taxation agreement, Article 32: Termination
This Convention shall remain in force until denounced by one of the Contracting States. Either Contracting State may denounce the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the year 1972. In such event, the Convention shall cease to have effect:
(a) in the United Kingdom:
(i) as respects income tax (including surtax) and capital gains tax, for any year of assessment beginning on or after 6 April in the calendar year next following that in which the notice is given;
(ii) as respects corporation tax, for any financial year beginning on or after 1 April in the calendar year next following that in which the notice is given;
(b) in Finland:
as respects Finnish tax, for any year beginning on or after 1 January in the calendar year next following that in which the notice is given.