(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 The Gambia as are necessary to give the Convention the force of law in the United Kingdom and The Gambia respectively, and shall thereupon have effect:
(a) in the United Kingdom of Great Britain and Northern Ireland:
(i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April 1980;
(ii) in respect of corporation tax, for any financial year beginning on or after 1 April 1980;
(b) in The Gambia:
in respect of income tax, for any year of assessment beginning on or after 1 January 1980.
(2) The Arrangement which was made in 1947(a) between the
Government of the United Kingdom and the Government of The Gambia
as amended by the Agreement signed at Bathurst on 1 April 1968 (b)
(hereinafter referred to as `the Arrangement`) shall terminate and
cease to be effective in respect of taxes to which this Convention
applies in accordance with paragraph (1) of this Article as from
the date on which it so applies.
Provided that in a case where any provision of the said
Arrangement would have afforded greater relief from tax than any
corresponding provision of this Convention the first-mentioned
provision shall nevertheless continue to have effect:
(a) in the United Kingdom of Great Britain and Northern Ireland:
(i) in respect of income tax and capital gains tax, for any year of assessment beginning before this Convention enters into force;
(ii) in respect of corporation tax, for any financial year beginning before this Convention enters into force;
(b) in The Gambia:
for any year of assessment beginning before this Convention enters into force.
