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 DT19939S.
(1) Nothing in this Convention shall affect the fiscal
privileges of diplomatic or consular officials under the general
rules of international law or under the provisions of special
agreements.
(2) This Convention shall not restrict in any manner any
exclusion, exemption, deduction, credit, or other allowances now or
hereafter accorded by the laws of either Contracting State.
