(1) The taxes which are the subject of this Convention are:
(a) in the United Kingdom of Great Britain and Northern Ireland:
(i) the income tax;
(ii) the corporation tax; and
(iii) the capital gains tax;
(hereinafter referred to as `United Kingdom tax`);
(b) in The Gambia:
the income tax; (hereinafter referred to as `Gambian tax`);
(2) This Convention shall also apply to any other taxes of a substantially similar character to those referred to in the preceding paragraph imposed in either territory after the date of signature of this Convention.
