The Double Taxation Relief (Taxes on Income) (Oman) Order 1998

ARTICLE 30 Termination

This Agreement shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the period of five years from the date on which the Agreement enters into force. In such event, the Agreement shall cease to have effect:

(a) in the Sultanate of Oman, in respect of income arising on or after 1st January in the calendar year next following that in which the notice of such termination is given.

(b) 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 of such termination 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 of such termination is given.

In witness whereof the undersigned, duly authorised thereto (by their respective Governments), have signed this Agreement.

Done in duplicate at London the 23rd day of February 1998 in the English and Arabic languages, both texts being equally authoritative.