DT7126 - DT: Fiji: double taxation agreement, Article 27: Entry into force

(1) This Convention shall come into force on the date when the last of all such things shall have been done in the United Kingdom and Fiji as are necessary to give the Convention the force of law in the United Kingdom and Fiji respectively, and shall thereupon have effect:

(a) in the United Kingdom:

(i) as respects income tax and capital gains tax, for any year of assessment beginning on or after 6 April 1975;
(ii) as respects corporation tax, for any financial year beginning on or after 1 April 1975;

(b) in Fiji: as respects income tax (including basic tax and normal tax), non-resident dividend withholding tax, interest withholding tax, dividend tax and land sales tax for any year of assessment beginning on or after 1 January 1975.

(2) Subject to the provisions of paragraph (3) of this Article, the Arrangement between the Government of the United Kingdom and the Government of Fiji made in 1950(a), as amended by the Arrangement made in 1968(b) (hereinafter referred to as `the 1950 Arrangement`), shall cease to have effect as respects taxes to which this Convention in accordance with the provisions of paragraph (1) of this Article applies.

(3) Where any provision of the 1950 Arrangement would have afforded any greater relief from tax any such provision shall continue to have effect for any year of assessment or financial year beginning before the entry into force of this Convention.