This Convention shall remain in force until denounced by one
of the Contracting States. Either Contracting State may denounce
the Convention, through diplomatic channels, by giving notice of
termination at least six months before the end of any calendar year
after the year 1980. In such event, the Convention shall cease to
have effect:
(a) in the United Kingdom:
(i) as respects 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 notice is given;
(ii) as respects corporation tax, for any financial year beginning on or after 1 April in the calendar year next following that in which the notice is given;
(b) in Poland after 1 April in the calendar year next following that in which the notice is given.
Note: This agreement applies for periods before the new comprehensive agreement has effect (see DT15400).
