DT8319 - Greece: double taxation agreement, Article 20: Effective dates
Upon the entry into force of the present Convention in accordance with Article 19, the provisions of the Convention shall have effect: -
(a) In the United Kingdom:
as respects income tax for any year of assessment beginning on or after the 6th April, 1952;
as respects surtax for any year of assessment beginning on or after the 6th April, 1951; and
as respects profits tax and the excess profits levy in respect of the following profits -
(i) profits arising in any chargeable accounting period beginning on or after the 1st April, 1952;
(ii) profits attributable to so much of any chargeable accounting period falling partly before and partly after that date as falls after that date;
(iii) profits not so arising or attributable by reference to which income tax is, or but for the Convention would be, chargeable for any year of assessment beginning on or after the 6th April, 1952;
(b) In Greece:
(i) in the case of income arising to a company, as respects tax on income for any accounting year ending after 1st March, 1951;
(ii) in other cases, as respects tax on income taxable for any fiscal year beginning on or after 1st July, 1952.
