DT17629 - DT: Spain: double taxation agreement, Article 30: Entry into force

(1) This Convention shall be ratified and the instruments of ratification shall be exchanged at Madrid as soon as possible.
(2) This Convention shall enter into force on the thirtieth day following the date on which the instruments of ratification are exchanged and shall thereupon have effect:
(a) in the United Kingdom:

(i) as respects income tax and capital gains tax, for any year of assessment beginning on or after the sixth day of April in the calendar year in which this Convention enters into force;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of April in the calendar year in which this Convention enters into force;

(b) in Spain:

as respects Spanish tax, for any year beginning on or after the first day of January in the calendar year in which this Convention enters into force.

(3) The Agreement between the Contracting States constituted by Exchange of Notes dated 21 December 1968 for the reciprocal exemption from tax of air transport undertakings, shall cease to have effect in relation to any tax for any period for which the present Convention has effect as respects that tax.