DT18079 - DT: Sweden: double taxation agreement, Article 30: Termination
(1) This Convention shall remain in force until denounced by a Contracting State. Either Contracting State may denounce the Convention, through the diplomatic channel, by giving notice of termination at least six months before the end of any calendar year after the year 1988. In such event, the Convention shall cease to 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 notice is given;
(ii) in respect of corporation tax and development land tax,
for any financial year beginning on or after 1 April in the
calendar year next following that in which the notice is given;
(iii) in respect of petroleum revenue tax, for any
chargeable period beginning on or after 1 January in the calendar
year next following that in which the notice Is given;
(b) in Sweden in respect of income assessable for the calendar year next following that in which the notice of termination is given, and subsequent years.
(2) The termination of this Convention shall not have the effect of reviving any treaty or arrangement abrogated by this Convention or by treaties previously concluded between the Contracting States.
