(1) The taxes which are the subject of this Arrangement are -
(a) In the United Kingdom;
The income tax (including surtax) and the profits tax (hereinafter referred to as `United Kingdom tax`).
(b) In Sierra Leone:
The income tax, the duty on profits charged under the
Concessions Ordinance, 1931, the diamond industry profit tax, and
the profits tax charged under the Tonkolili Agreement Ordinance,
1937 (hereinafter referred to as `Colonial tax`).
(2) This Arrangement shall also apply to any other taxes of a
substantially similar character imposed in the United Kingdom or
Sierra Leone after this Arrangement has come into force.
