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The Double Taxation Relief (Taxes on Income) (Isle of Man) Order 1991

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3.—(1) Each of the parties to this Arrangement shall notify to the other the completion of the procedures required by its law for the bringing into force of this Arrangement.

(2) The Arrangement shall enter into force on the date of the receipt of the later of these notifications and, subject to sub-paragraph (3) of this paragraph, shall thereupon have effect–

(a)in the United Kingdom–

(i)in respect of income tax, for any year of assessment beginning on or after 6th April 1992;

(ii)in respect of corporation tax on income, for any financial year beginning on or after 1st April 1992;

(b)in the Isle of Man, in respect of income tax, for any year of assessment beginning on or after 6th April 1992.

(3) In relation to an enterprise of one of the territories which, at 10th July 1991, carried on activities offshore in connection with the exploration or exploitation of the sea-bed and sub-soil and their natural resources situated in the other territory, this Arrangement shall have effect–

(a)in the United Kingdom–

(i)in respect of income tax, for any year of assessment beginning on or after 6th April 1994;

(ii)in respect of corporation tax on income, for any financial year beginning on or after 1st April 1994;

(b)in the Isle of Man, in respect of income tax, for any year of assessment beginning on or after 6th April 1994.

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