Search Legislation

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

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)

More Resources

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

(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).

(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.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources