DT3478 - DT: Belgium: double taxation agreement SI 1987 No.2053, Article 29: Entry into force

(1) Each of the Contracting States shall notify the other Contracting State of the completion of the procedures required by its law for the bringing into force of this Convention. The Convention shall enter into force on the fifteenth day after the date of the later of these notifications and shall 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;

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

(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 Convention enters into force;

(b) in Belgium:

(i) in respect of all tax due at source on income credited or payable on or after 1 January; and

(ii) in respect of all tax other than tax due at source on income of any chargeable period ending on or after 31 December; in the calendar year next following that in which the Convention enters into force.

(2) The Convention between Her Britannic Majesty in respect of the United Kingdom of Great Britain and Northern Ireland and His Majesty The King of the Belgians for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at London on 29 August 1967 shall terminate and cease to be effective in relation to any tax for any period for which this Convention has effect in accordance with paragraph (1) of this Article as respects that tax.