DT7331 - DT: France: double taxation agreement, Article 30: Entry into force

This agreement applies for periods before the new comprehensive agreement has effect (see DT7250).

(1) Each of the Contracting States shall notify to the other the completion of the procedure required by its law for the bringing into force of this Convention. This Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect:

(a) in the United Kingdom:

(i) as respects income tax (including surtax), for any year of assessment beginning on or after 6th April, 1966 other than income tax in respect of dividends paid before 6th April, 1966;

(ii) as respects corporation tax, for any financial year beginning on or after 1st April, 1964; and

(iii) as respects capital gains tax, for any year of assessment beginning on or after 6th April, 1966;

(b) in France:

(i) for withholding tax and prepayment (precompte) relating to any amounts payable on or after 1st January, 1966;

(ii) as respects other taxes for the assessment year 1966 and subsequent years.

(2) The Convention between the United Kingdom and France signed at Paris on 14th December, 1950 shall terminate and cease to have effect in relation to any tax with effect from the date on which this Convention has effect in relation to that tax in accordance with paragraph (1) of this Article. Where, however, any provision of the Convention of 14th December, 1950 would have afforded greater relief from United Kingdom tax than this Convention any such provision of the said Convention of 14th December, 1950 shall continue to have effect:

(a) as respects income tax (including surtax) for any year of assessment beginning before the date of the entry into force of this Convention; and

(b) as respects corporation tax for any financial year beginning before the said date.

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