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The Double Taxation Relief (Taxes on Income) (Czechoslovakia) Order 1991

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ARTICLE 28Termination

This Convention shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate the Convention by giving notice of termination, through the diplomatic channel, by giving notice of termination at least six months before the end of any calendar year beginning after the expiration of five years from the date of entry into force of the Convention. In such event, the Convention shall cease to have effect:

(a)in the United Kingdom:

(i)in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April in the calendar year next following that in which the notice is given;

(ii)in respect of corporation tax, for any financial year beginning on or after 1st April in the calendar year next following that in which the notice is given;

(b)in Czechoslovakia:

(i)in respect of tax withheld at source, to amounts declared or paid on or after 1st January in the calendar year next following that in which the notice is given;

(ii)in respect of other taxes on income, and taxes on capital, to taxes chargeable for any taxable year beginning on or after 1st January in the calendar year next following that in which the notice is given.

In witness whereof the undersigned, duly authorised thereto by their respective Governments, have signed this Convention.

Done in duplicate at London this 5th day of November 1990.

in the English and Czech languages, both texts being equally authoritative.

For the Government of the United Kingdom of Great Britain and Northern Ireland:For the Government of the Czech and Slovak Federal Republic:
Norman LamontVaclav Klaus

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