The Double Taxation Relief (Taxes on Income) (Malaysia) Order 1997

ARTICLE 30 Entry into force

(1) Each of the Contracting States shall notify to the other through diplomatic channels the completion of the procedures required by its law for the bringing into force of this Agreement. This Agreement shall enter into force on the date of the later of these notifications and shall thereupon 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 Agreement enters into force;

(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 Agreement enters into force;

(b) in Malaysia:

(i) in respect of taxes withheld at source, to income derived on or after 1st January in the calendar year following the year in which this Agreement enters into force;

(ii) in respect of other taxes on income, to taxes chargeable for any year of assessment beginning on or after 1st January of the second calendar year following the year in which this Agreement enters into force and subsequent years of assessment.

(2) Subject to the provisions of paragraph (3) of this Article, the Agreement between the Government of Malaysia and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed at London on 30th March 1973 as amended by the Protocol signed at London on 21st July 1987 (hereinafter referred to as the 1973 Agreement) shall terminate and cease to be effective from the date upon which this Agreement has effect in respect of the taxes to which this Agreement applies in accordance with the provisions of paragraph (1) of this Article.

(3) Where any provision of the 1973 Agreement would have afforded any greater relief from tax than is due under this Agreement, any such provision as aforesaid shall continue to have effect:

(a) in the United Kingdom, for any year of assessment or financial year, and

(b) in Malaysia, for any year of assessment,

beginning, in either case, before the entry into force of this Agreement.