DT3888 - Botswana: double taxation agreement,
Article 24: Entry into force
This agreement applies for periods before the new
comprehensive agreement has effect (see DT3850).
- This Agreement shall come into force on the date when the last
of all such things shall have been done in the United Kingdom and
Botswana as are necessary to give the Agreement the force of law in
the United Kingdom and Botswana respectively, and shall thereupon
have effect:
(i) in respect of income tax, for any year of assessment
beginning on or after 6 April 1976;
(ii) in respect of corporation tax, for any financial year
beginning on or after 1 April 1976;
in respect of income tax, for any tax year beginning on or after
1 July 1976.
- The Arrangement made in 1949 between the Government of the
United Kingdom of Great Britain and Northern Ireland and the
Government of the Bechuanaland Protectorate, as amended by the
Agreement between the Government of the United Kingdom of Great
Britain and Northern Ireland and the Government of the Republic of
Botswana signed at Gaborone on 9 April 1970, shall terminate and
cease to be effective in respect of taxes to which the present
Agreement in accordance with the provisions of paragraph (1) of
this Article applies.
