The Double Taxation Relief (Taxes on Income) (Malaysia) Order 1987

Article 13

(1) Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Protocol which shall form an integral part of the Agreement. This Protocol shall enter into force on the date of the later of these notifications and, subject to the provisions of paragraphs (2) and (3) of this Article, shall thereupon have effect:

(a) in relation to payments referred to in Article 7 of this Protocol, to amounts paid on or after 1 January 1986;

(b) in relation to all other provisions of this Protocol:

(i) in Malaysia:

as respects Malaysian tax, for any year of assessment beginning on or after 1 January 1987;

(ii) in the United Kingdom:

(aa) as respects income tax and capital gains tax, for any year of assessment beginning on or after 6 April 1987;

(bb) as respects corporation tax, for any financial year beginning on or after 1 April 1987.

(2) Where any provision of the Agreement would have afforded any greater relief from tax than is due under this Protocol, any such provision as aforesaid shall continue to have effect:

(a) in Malaysia, for any year of assessment, and

(b) in the United Kingdom for any year of assessment or financial year beginning, in either case, before the entry into force of this Protocol.

(3) This Protocol shall cease to be effective at such a time as the Agreement ceases to be effective in accordance with Article XXVII of the Agreement.