The Double Taxation Relief (Taxes on Income) (Kuwait) Order 1999

ARTICLE 30 Entry into force

(1) Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Agreement. This Agreement 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 the Agreement 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 the Agreement enters into force;

(b) in Kuwait: for taxable periods beginning on or after 1st January in the calendar year next following that in which the Agreement enters into force.

(2) The Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the State of Kuwait for the avoidance of double taxation on revenues arising from the business of international air transport signed at London on 25th September 1984 shall terminate and cease to be effective from the date upon which this Agreement has effect in respect of the taxes to which this Agreement applies in accordance with the provisions of paragraph (1) of this Article.