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Paragraph 2

Original text. Later amendments are not shown.

This Supplementary Arrangement, which shall form an integral part of the existting Arrangement, shall enter into force when the last of all such things shall have been done in the United Kingdom and Belize as are necessary to give the Supplementary Arrangement the force of law in the United Kingdom and Belize respectively and shall thereupon have effect—

(a)

as respects Paragraph 1(c), in relation to dividends paid on or after 6 April 1973; and

(b)

as respects Paragraph 1(d)

(i)

in relation to United Kingdom income tax, for any year of assessment beginning on or after 6 April 1973; and

(ii)

in relation to United Kingdom corporation tax, for any financial year beginning or on after 1 April 1973.