The Double Taxation Relief (Taxes on Income) (The Hashemite Kingdom of Jordan) Order 2001

Article 28 Entry into force

(1) Each of the Contracting States shall notify to the other, through diplomatic channels, the completion of the procedures required by its law for the bringing into force of this Convention. This Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect:

(a) in Jordan:

(i) in respect of tax withheld at source from income derived on or after 1st January in the year next following that in which this Convention enters into force; and

(ii) in respect of other taxes on income for taxable years beginning on or after 1st January in the year next following that in which this Convention enters into force.

(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 this Convention 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 Convention enters into force.

(2) The Agreement between the Contracting States in respect of profits and income derived from the business of shipping and air transport, made by an Exchange of Notes on 6th March 1978, shall terminate and cease to be effective from the date upon which this Convention has effect in respect of the taxes to which this Convention applies in accordance with the provisions of paragraph (1) of this Article.