(1) This Convention shall apply to taxes on income and on capital gains imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied.
(2) There shall be regarded as taxes on income and on capital gains all taxes imposed on total income or on elements of income including taxes on gains from the alienation of movable or immovable property and taxes on the total amounts of wages or salaries paid by enterprises.
(3) The existing taxes to which the Convention shall apply are in particular:
(a)in the case of the United Kingdom:
(i)the income tax;
(ii)the corporation tax; and
(iii)the capital gains tax;
(hereinafter referred to as “United Kingdom tax”);
(b)in the case of Uzbekistan, the taxes on income and capital gains enacted in the following laws:
(i)“On the Taxation of Enterprises, Associations and Organisations”; and
(ii)“On the Taxation of Citizens, Foreign Citizens and Stateless Persons”;
(hereinafter referred to as “Uzbekistan tax”).
(4) This Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the existing taxes.The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.