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The Double Taxation Relief (Taxes on Income) (Ghana) Order 1993
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- 1993 No. 1800
- SCHEDULE
- Article 31
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Article 31Termination
(1) This Convention shall remain in force until termination by one of the Contracting States. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year. In such event, the Convention shall cease to 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 notice is given;
(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 notice is given;
(b)in Ghana:
in respect of income tax, capital gains tax, petroleum income tax and minerals and mining tax for the year of assessment beginning on or after 1st January in the calendar year next following that in which the notice is given.
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