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The Double Taxation Relief (Taxes on Income) (Lithuania) Order 2001

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Article 32Termination

This Convention shall remain in force until terminated by one of the Contracting States.Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year. In such event, the Convention shall cease to have effect:

(a)in Lithuania:

(i)in respect of taxes withheld at source, on income derived on or after the first day of January in the calendar year next following the year in which the notice is given;

(ii)in respect of other taxes, for taxes chargeable for any tax year beginning on or after the first day of January in the calendar year next following the year in which the notice 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 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 is given.

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

Done in duplicate at Vilnius, this 19th day of March 2001 in the English and the Lithuanian languages, both texts being equally authentic.

For the Government of the United Kingdom of Great Britain and Northern Ireland:

Brian Wilson

For the Government of the Republic of Lithuania:

A Valionis

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