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

ARTICLE X

Each of the Contracting Parties shall notify to the other the completion of the procedures required by its law for the bringing into force of this Protocol. The Protocol shall enter into force on the date of the later of the notifications and shall thereupon 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 Protocol enters into force, and thereafter;

(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 Protocol enters into force, and thereafter;

(b) in Finland:

(i) in respect of tax withheld at source from a dividend and tax credit in respect thereof, on a dividend paid for any accounting period of the company which makes the distribution ending on or after 1st January 1990;

(ii) in respect of taxes withheld at source on income, other than a dividend and tax credit in respect thereof, derived on or after 1st January in the calendar year next following that in which the Protocol enters into force, and thereafter;

(iii) in respect of other taxes on income, and taxes on capital, for taxes chargeable for any tax year beginning on or after 1st January in the calendar year next following that in which the Protocol enters into force, and thereafter

In witness whereof the undersigned, duly authorised thereto, have signed this Protocol.

Done in duplicate at London this 26th day of September 1991 in the English and Finnish languages, both texts being equally authentic.