(1) This Convention shall be ratified and the instruments of
ratification shall be exchanged at Tunis as soon as possible.
(2) This Convention shall enter into force after the
expiration of thirty days following the date on which the
instruments of ratification are exchanged and shall thereupon have
effect:
(a) in the United Kingdom:
(i) in respect of income tax and capital gains tax, for any year
of assessment beginning on or after 6 April in the calendar year
next following that in which the instruments of ratification are
exchanged; and
(ii) in respect of corporation tax, for any financial year
beginning on or after 1 April in the calendar year next following
that in which the instruments of ratification are exchanged:
(b) in Tunisia:
(i) in respect of taxes withheld at source on income paid or
credited, from 1 January in the calendar year next following that
in which the instruments of ratification are exchanged; and
(ii) in respect of other taxes on income, for taxable
periods beginning on or after 1 January in the calendar year next
following that in which the instruments of ratification are
exchanged.
