DT7332 - DT: France: double taxation agreement, Article 31: Termination

This Convention shall continue in effect indefinitely but either Contracting State may, on or before the thirtieth day of June in any calendar year after the year 1971 give notice of termination to the other Contracting State and, in such event, this Convention shall cease to be effective:

(a) in the United Kingdom:
(i) as respects income tax (including surtax) and capital gains tax for any year of assessment beginning on or after 6th 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 1st April in the calendar year next following that in which the notice is given;
(b) in France:
(i) for withholding tax and prepayment (precompte) relating to any amounts payable on or after 1st January in the calendar year next following that in which the notice is given;
(ii) as respects other taxes for the assessment year next following that in which the notice is given and for subsequent years.