Law library · Sierra Leone · The Income Tax (Deductions Citation
Article XXIII, The Income Tax (Deductions Citation
Status not yet checkedThe Income Tax (Deductions Citation, Sierra Leone
1. The present Convention may be extended, either in its entirety or
with modifications, to any territory for whose foreign relations the United
Kingdom is responsible and which imposes taxes substantially similar in
character t~ those which are the subject of the present_Convention, and any
such extensiOn shall take effect from such date and subJect to such modifications and conditions (including conditions as to termination) as may be
specified and agreed between the High Contracting Parties in notes to be
exchanged for this purpose.
2. The termination in respect of Sweden or the United Kingdom of the
present Convention under Article XXV shall, unless otherwise expressly
agreed by both High Contracting :£arties, terminate the application of the
present Convention to any territory to which the Convention has been extended under this Article.
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