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(1) The taxes which are the subject of this Convention are:
(a)in the United Kingdom of Great Britain and Northern Ireland:
(i)the income tax;
(ii)the corporation tax;
(iii)the capital gains tax; (hereinafter referred to as “United Kingdom tax”);
(b)in the Co-operative Republic of Guyana: The corporation tax, income tax and capital gains tax which are imposed by the Government of the Co-operative Republic of Guyana (hereinafter referred to as “Guyana tax”).
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