SCHEDULE

PROTOCOLBETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF FINLAND TO AMEND THE CONVENTION FOR THE AVIODANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL, SIGNED AT LONDON ON 17TH JULY 1969 AS AMENDED BY THE PROTOCOLS SIGNED AT LONDON ON 17TH MAY 1973, 16TH NOVEMBER 1979 AND 1ST OCTOBER 1985

ARTICLE II

Sub-paragraphs (c) and (g) of paragraph (1) of Article 3 of the Convention shall be deleted and replaced by the following:

c

the term “national” means:

i

in relation to the United Kingdom, any British citizen or any British subject not possessing the citizenship of any other Commonwealth country or territory, provided he has the right of abode in the United Kingdom; and any legal person, partnership, association or other entity deriving its status as such from the law in force in the United Kingdom;

ii

in relation to Finland, any individual possessing the nationality of Finland and any legal person, partnership, association or other entity deriving its status as such from the law in force in Finland;

g

the term “person” comprises an individual, a company and any other body of persons, but does not include partnerships which are not treated as bodies corporate for tax purposes in either Contracting State;