(1) This Convention may be extended, either in its entirety or
with modifications, to any territory for whose international
relations the United Kingdom is responsible and which imposes taxes
substantially similar in character to those which are the subject
of this Convention, and any such extension shall take effect from
such date and subject to such modifications and conditions
(including conditions as to termination) as may be specified and
agreed between the Governments of the Contracting States in Notes
to be exchanged for this purpose.
(2) The termination in respect of the United Kingdom or
Cyprus of this Convention under Article 30 shall, unless otherwise
expressly agreed by the Governments of both Contracting States,
terminate the application of this Convention to any territory to
which this Convention has been extended under this Article.
