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(1) This Convention shall be subject to ratification in accordance with the applicable procedures of each Contracting State and instruments of ratification shall be exchanged at London as soon as possible.
(2) This Convention shall enter into force immediately after the expiration of thirty days following the date on which the instruments of ratification are exchanged, and its provisions 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 that date;
(b)in Switzerland in respect of estates and inheritances of persons who die after that date.
(3) Subject to the provisions of paragraph (4) of this Article, the Convention between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation for relief from Double Taxation with respect to Taxes on the Estates of Deceased Persons signed at London on 12th June 1956 (hereinafter referred to as “the 1956 Convention”) shall cease to have effect on the date of entry into force of this Convention.
(4) The 1956 Convention shall continue to have effect:
(a)in the United Kingdom in respect of property by reference to which there is a charge to tax which arose on or before the date of entry into force of this Convention;
(b)in Switzerland in respect of estates and inheritances of persons who died on or before the date of entry into force of this Convention.
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