DT13464 - DT: Montserrat: double taxation
agreement, Article 15: Entry into force
This Arrangement shall come into force on the date on which the
last of all such things shall have been done in the United Kingdom
and Montserrat as are necessary to give the Arrangement the force
of law in the United Kingdom and Montserrat respectively, and shall
thereupon have effect -
- in the United Kingdom, as respects income tax for the year of
assessment beginning on the 6th day of April 1947, and subsequent
years; as respects sur-tax for the year of assessment beginning on
the 6th day of April 1946, and subsequent years; and as respects
profits tax for any chargeable accounting period beginning on or
after the first day of January 1947, and for the unexpired portion
of any chargeable accounting period current at that date;
- in Montserrat, as respects income tax for the year of
assessment beginning on the first day of January 1947, and
subsequent years.
