DT7127 - DT: Fiji: double taxation agreement, Article 28: Termination

(1) This Convention shall remain in force until terminated by one of the Governments. Either Government may denounce the Convention by giving notice of termination at least six months before the end of any calendar year after the year 1980. In such event, the Convention shall cease to 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 in the calendar year next following that in which the notice is given;
(ii) as respects 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;

(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 in the calendar year next following that in which the notice is given.

(2) The termination of this Convention shall not have the effect of reviving any Arrangement terminated by this Convention.