DT7723 - DT: The Gambia: double taxation agreement, Article 24: Territorial extension


(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. 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 Contracting Governments in notes to be exchanged through diplomatic channels.

(2) Unless otherwise agreed by both Contracting Governments, the termination of this Convention shall terminate the application of this Convention to any territory to which it has been extended under the provisions of this Article.