DT13465 - DT: Montserrat: double taxation
agreement, Article 16: Termination
This Arrangement shall continue in effect indefinitely but
either of the Governments may, on or before the 30th day of June in
any calendar year after the year 1948, give notice of termination
to the other Government and, in such event, this Arrangement shall
cease to be effective -
- in the United Kingdom as respects income tax for any year of
assessment beginning on or after the 6th day of April in the
calendar year next following that in which such notice is given; as
respects surtax for any year of assessment beginning on or after
the 6th day of April in the calendar year in which such notice is
given; and as respects profits tax for any chargeable accounting
period beginning on or after the first day of January in the
calendar year next following that in which such notice is given and
for the unexpired portion of any chargeable accounting period
current at that date;
- in Montserrat, as respects income tax for any year of
assessment beginning on or after the first day of January in the
calendar year next following that in which such notice is
given.
