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This Agreement shall remain in force until terminated by one of the Contracting States.Either Contracting State may terminate the Agreement, through the diplomatic channel, by giving notice of termination at least six months before the end of any calendar year beginning after the expiry of five years from the date of entry into force of the Agreement.In such event, the Agreement shall cease to have effect:
(a)in the United Kingdom:
(i)in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April in the calendar year next following that in which the notice is given;
(ii)in respect of corporation tax, for any financial year beginning on or after 1st April in the calendar year next following that in which the notice is given;
(b)in Vietnam:
(i)in respect of taxes withheld at source, in relation to taxable amounts paid on or after 1st January following the calendar year in which the notice is given;
(ii)in respect of other Vietnamese taxes, in relation to income, profits or gains arising in the calendar year in which the notice given.
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