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The Double Taxation Relief (Taxes on Income) (Kazakhstan) Order 1998
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- 1998 No. 2567
- SCHEDULE
- BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN AMENDING THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS SIGNED AT LONDON ON 21st MARCH 1994
- ARTICLE III
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ARTICLE III
(1) Each of the Contracting States shall notify through the diplomatic channel to the other the completion of the procedures required by its law for the bringing into force of this Protocol.
(2) This Protocol shall enter into force on the date of the later of these 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 this Protocol enters into force;
(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 this Protocol enters into force;
(b)in Kazakhstan, in respect of tax arising in taxable periods beginning on or after the first day of January in the calendar year next following that in which this Protocol enters into force.
In witness whereof the undersigned, duly authorised by their respective Governments have signed this Protocol.
Done in duplicate at London this 18th day of September 1997 in the English, Kazakh and Russian languages, all three texts being equally authoritative.
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