DT3889 - Botswana: double taxation agreement, Article 25: Termination
This agreement applies for periods before the new
comprehensive agreement has effect (see DT3850).
This Agreement shall remain in force until terminated by one
of the Contracting States. Either Contracting State may terminate
the Agreement, through diplomatic channels, by giving notice of
termination at least six months before the end of any calendar year
after the year 1981. In such event, the Agreement shall cease to
have effect:
- in the United Kingdom:
(i) in respect of income 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, for any financial year beginning on or after 1 April in the calendar year next following that in which the notice is given;
- in Botswana:
in respect of income tax, for any tax year beginning on or after 1 July in the calendar year next following that in which the notice is given.
