SCHEDULE
Article VIII
1. Each of the Contracting States shall notify the other in writing, through diplomatic channels, of the completion of the procedures required by its law for the entry into force of this Protocol.
2. The Protocol shall enter into force on the thirtieth day after the receipt of the later of these notifications and shall thereupon have effect
(a)in Sweden:
(i)in respect of taxes withheld at source, for amounts paid or credited on or after 1st January of the year next following the date on which the Protocol enters into force;
(ii)in respect of other taxes on income, for taxes chargeable for any tax year beginning on or after 1st January of the year next following the date on which the Protocol enters into force; and
(b)in the United Kingdom:
(i)in respect of taxes withheld at source, for amounts paid or credited on or after 1st January of the year next following the date on which the Protocol enters into force;
(ii)in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April next following the date on which this Protocol enters into force;
(iii)in respect of corporation tax, for any financial year beginning on or after 1st April next following the date on which this Protocol enters into force.
In witness whereof the undersigned, being duly authorised thereto, have signed this Protocol.
Done in duplicate at London this 23rd day of February in the English language.
