{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-lithuania-order-2001/schedule/chapter-31",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-lithuania-order-2001/schedule/chapter-31.json",
  "legislation": "uksi/2001/3925",
  "legislation_title": "The Double Taxation Relief (Taxes on Income) (Lithuania) Order 2001",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-lithuania-order-2001",
  "path": "schedule/chapter/31",
  "kind": "chapter",
  "number": "Article 31",
  "heading": "Entry into force",
  "text": "The Governments of each of the Contracting States shall notify to the other through diplomatic channels the completion of the procedures required by law for the bringing into force of this Convention. This Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect:\n(a) in Lithuania:\n(i) in respect of taxes withheld at source, on income derived on or after the first day of January in the calendar year next following the year in which the Convention enters into force;\n(ii) in respect of other taxes, for taxes chargeable for any tax year beginning on or after the first day of January in the calendar year next following the year in which the Convention enters into force;\n(b) in the United Kingdom:\n(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 Convention enters into force;\n(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 Convention enters into force.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/2002/2847",
      "affecting_title": "The Double Taxation Relief (Taxes on Income) (Lithuania) Order 2002"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3925/schedule/chapter/31",
    "retrieved_at": "2026-10-29T07:19:40.226279+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}