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(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.
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