DT3145 - DT: Bangladesh: double taxation agreement, Article 26: Entry into force

The Convention shall come into force on the date when the last of all such things shall have been done in the United Kingdom and Bangladesh as are necessary to give the Convention the force of law in the United Kingdom and Bangladesh respectively, and shall thereupon 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 1978;

(ii) in respect of corporation tax, for any financial year beginning on or after 1 April 1978;

(b) in Bangladesh for any year of assessment beginning on or after 1 July 1978.