Replaced by new DTA, which applies in UK from 1st April 2003 for
CT, 6th April 2003 for IT and 1st January 2004 for PRT. For US
withholding taxes it applies from 1st May 2003 and for other US
taxes from 1st January 2004. See DT19939C.
Except as provided in Article 8 (Shipping and air transport)
of this Convention each Contracting State may tax capital gains in
accordance with the provisions of its domestic law.
