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(1) Each of the Contracting States shall notify to the other the completion of the procedure required by its law for the bringing into force of this Protocol.
(2) The Protocol shall enter into force immediately after the expiration of thirty days following the date of the later of these notifications and shall thereupon have effect:
(a)in the United Kingdom, in respect of property by reference to which there is a charge to tax which arises after 17 March 1986;
(b)in Sweden, as regards inheritance tax, in respect of estates of persons who die after 17 March 1986, and, as regards gift tax, in respect of gifts by reference to which there is a charge to tax which arises after 17 March 1986.
(3) Where any greater relief from tax would have been afforded by any provision of the Convention before amendment by this Protocol than is due under the Convention as amended by this Protocol, any such provision shall continue to have effect for any charge to tax which arises before the entry into force of this Protocol.
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