DT8320 - Greece: double taxation agreement, Article 21: Termination
The present Convention shall continue in force indefinitely but either Contracting Party may, on or before the 30th June in any calendar year not earlier than the year 1956, give to the other Contracting Party, through the diplomatic channel, written notice of termination and, in such event, the Convention shall cease to be effective-
(a) In the United Kingdom:
as respects income tax for any year of assessment beginning on or after the 6th April in the calendar year next following that in which the notice is given;
as respects surtax for any year of assessment beginning on or after the 6th April in the calendar year in which the notice is given; and
as respects profits tax and the excess profits levy in respect of the following profits--
(i) profits arising in any chargeable accounting period beginning on or after the 1st April in the calendar year next following that in which the notice is given;
(ii) profits attributable to so much of any chargeable accounting period falling partly before and partly after that date as falls after that date;
(iii) profits not so arising or attributable by reference to which income tax is chargeable for any year of assessment beginning on or after the 6th April in the next following calendar year;
(b) In Greece:
(i) in the case of income arising to a company, as respects tax on income for any accounting year ending after 1st March in the calendar year in which the notice is given;
(ii) in other cases, as respects tax on income taxable for any fiscal year beginning on or after 1st July in the calendar year next following that in which the notice is given.
