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(3) Except as provided for in paragraph (2) of this Article the provisions of this Protocol shall have effect:
(a)in the United Kingdom in respect of income tax for any year of assessment beginning on or after 6th April following the calendar year in which the Protocol enters into force,
(b)in Denmark in respect of taxes for the income year which coincides with or replaces the calendar year immediately following that in which the Protocol enters into force and subsequent income years(1).
This article is printed as amended by an Exchange of Notes in Copenhagen on 6th November 1991 between the Government of the United Kingdom and the Government of the Kingdom of Denmark.
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