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- This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year beginning after the expiry of five years from the date of entry into force of the Convention. In such event, the Convention shall cease to have effect:
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- (a) in the United Kingdom:
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- (i) with respect to taxes withheld at source, to income derived on or after 1st January in the calendar year next following that in which the notice is given;
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- (ii) subject to clause (i) of subparagraph (a) of this paragraph, with respect to 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 the notice is given; and
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- (iii) with respect to 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; and
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- (b) in Japan:
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- (i) with respect to taxes withheld at source, for amounts taxable on or after 1st January in the calendar year next following that in which the notice is given; and
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- (ii) with respect to taxes on income which are not withheld at source and the enterprise tax, as regards income for any taxable year beginning on or after 1st January in the calendar year next following that in which the notice is given.