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3. This Extension shall enter into force after the expiration of thirty days following the date on which the last of the measures have been taken in the United Kingdom necessary to give this Extension the force of law in the United Kingdom and shall thereupon have effect:
(a)in the United Kingdom:
(i)as respects income tax (including surtax) and capital gains tax, for any year of assessment beginning on or after 6th April 1968; and
(ii)as respects corporation tax, for any financial year beginning on or after 1st April 1968;
(b)in the Faroe Islands:
as respects Faroese tax for any taxation year beginning on or after 1st April 1968.
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