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- This Convention shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate it, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the year of entry into force of this Convention. In such event, this Convention shall cease to have effect:
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- (a) in the United Kingdom:
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- (i) in respect of Income Tax and Capital Gains Tax, for any year of assessment beginning on or after 6th April in the calendar year next following that in which notice is given;
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- (ii) in respect of Corporation Tax, for any financial year beginning on or after 1st April in the calendar year next following that in which the notice is given;
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- (b) in France:
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- (i) in respect of taxes on income withheld at source, for amounts taxable after the calendar year in which the notice is given;
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- (ii) in respect of taxes on income which are not withheld at source, for income relating to any calendar year or accounting period, as the case may be, beginning after the calendar year in which the notice of termination is given;
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- (iii) in respect of capital tax (impôt de solidarité sur la fortune) referred to in paragraph 3 of Article 29, for taxation where the taxable event occurs after the calendar year in which the notice of termination is given.