The taxes which are the subject of this Arrangement are
In the United Kingdom: The income tax (including surtax) and
the profits tax (hereinafter referred to as `United Kingdom tax`).
In Brunei:
The income tax (hereinafter referred to as `Brunei
tax`).
This Arrangement shall also apply to any other taxes of a
substantially similar character imposed in the United Kingdom or
Brunei after this Arrangement has come into force.
