DT8024 - DT: Germany, Federal Republic: double taxation agreement, Article 24: Termination

This Convention shall continue in effect indefinitely but either Contracting Party may, on or before the thirtieth day of June in any calendar year, but not earlier than in the calendar year 1971, give, through diplomatic channels, notice of termination to the other Contracting Party 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; and
(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 the Federal Republic:

for any period of assessment following the year in which the notice is given.