DT7725 - DT: The Gambia: double taxation agreement, Article 26: Termination

(1) This Convention shall remain in force until terminated by one of the Contracting Governments. Either Contracting Government may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the year 1983. In such event, the Convention shall cease 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 on or after 6 April in the calendar year next following that in which the notice is given;
(ii) in respect of 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 The Gambia:

in respect of income tax, for any year of assessment beginning on or after 1 January in the calendar year next following that in which such notice is given.

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