- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Venezuela;
Having signed on 8 March 1978 an Agreement for the Avoidance of Double Taxation in respect of Shipping and Air Transport;
Noting that this Agreement entered into force on 8 June 1987 in accordance with the provisions of Article 5 of the Agreement;
Wishing to amend the Agreement;
Have agreed as follows:
In Article 1(1) of the Agreement, the words “an undertaking” shall be replaced by “any undertaking”.
Article 2 of the Agreement shall be replaced by the following:
“The exemption provided under Article 1 shall apply to any undertaking of one of the Contracting States which serves any port or airport situated in the territory of the other Contracting State”.
Article 4(c) and (d) of the Agreement shall be replaced by the following:
“(c)The expression “the business of shipping and air transport” means the business of transporting persons, animals, goods (excluding hydrocarbons) and mail carried on by the owner or charterer of ships or aircraft. The term “hydrocarbons” means natural gas, liquified natural gas, crude petroleum and the products derived exclusively from the first phase of the refining of crude petroleum.”
“(d)The expression “competent authority” means, in the case of Venezuela, the Dirección General Sectorial de Rentas, and in the case of the United Kingdom, the Commissioners of Inland Revenue or their authorised representative.”
(1) Each of the Contracting States shall notify the other in writing through the diplomatic channel of the completion of the procedures required by its law to bring this Protocol into force. The Protocol shall enter into force on the date of the later of these notifications and shall thereupon have effect as regards profits, income or capital gains arising on or after 1 January 1988.
(2) The exemption provided by the Agreement concluded on 8 March 1978 with respect to profits, income and capital gains arising on or after 1 January 1977 and before 1 January 1988, shall not be affected by the provisions of this Protocol.
In witness whereof the undersigned, being duly authorised thereto, have signed this Protocol.
Done in duplicate at Caracas on this twenty-third day of November 1987 in the English and Spanish languages, both texts being equally authoritative.
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