Entry into force

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..... n 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 6 April in the calendar year next following that in which the later of the notifications is given; (ii) in respect of corporation tax, for any financial year beginning on or after 1 April in the calendar year next following that in which the later .....

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..... the 1981 Convention) 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. 3. Where any provisions of the 1981 Convention would have afforded any greater relief from tax than is due under this Convention, any such provision as aforesai .....

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