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

ARTICLE 31 Termination

This Agreement shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate this Agreement, through diplomatic channels, by giving notice of termination at least six months before the expiry of the period of five years beginning with the date of entry into force of this Agreement or before the expiry of any subsequent period of five years beginning with the end of a previous period. In such event, this Agreement 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 the expiry of the period of five years 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 the expiry of the period of five years in which the notice is given;

(b) in Kuwait for taxable periods beginning on or after 1st January in the calendar year next following the expiry of the period of five years in which the notice is given.

In witness whereof the undersigned, duly authorised thereto, have signed this Agreement.

Done at London this 23rd day of February 1999, corresponding to the 7th day of Thulqida 1419 H, in two originals, in the English and Arabic languages, both texts being equally authoritative.

Dawn Primarolo

For the United Kingdom of Great Britain and Northern Ireland:

Abdul Mohsin Al Hunaif

For the State of Kuwait: