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Paragraph 1 Article 2(3)(a)

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The United Kingdom takes note of the fact that the existing taxes as listed in the Convention are subject to a substantial programme of reform and wherever it is not possible to agree that a particular new tax satisfies the conditions of paragraph (4) of this Article the United Kingdom is ready to negotiate an amending Protocol to the Convention without delay.