Other Notices

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HM REVNUE & CUSTOMS

UK/SAUDI ARABIA DOUBLE TAXATION CONVENTION

A Double Taxation Convention between the United Kingdom and the Kingdom of Saudi Arabia was signed in London on 31 October 2007 and entered into force on 1 January 2009. The text has been published as the Schedule to the Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Saudi Arabia) Order 2008 (Statutory Instrument 2008 No. 1770), copies of which can be obtained from The Stationery Office. The text of the Order can also be accessed on the web site of the Office of Public Sector Information at http://www.opsi.gov.uk.

In the United Kingdom the Provisions of the convention will take effect from 1 April 2010 for corporation tax purposes and from 6 April 2010 for income tax and capital gains tax purposes. In Saudi Arabia the provisions will take effect from 1 January 2010.

UK/SWITZERLAND DOUBLE TAXATION CONVENTION

A Protocol to the Double Taxation Convention between the United Kingdom and the Swiss Confederation was signed in London on 26 June 2007 and entered into force on 22 December 2008. The text has been published as the Schedule to The Double Taxation Relief and International Tax Enforcement (Taxes on Income) (Switzerland) Order 2007 (Statutory Instrument 2007 No 3465), copies of which can be obtained from The Stationery Office. The text of the Order can also be accessed on the website of the Office of Public Sector Information at http://www.opsi.gov.uk.

In the United Kingdom the provisions will take effect from 1 April 2009 for corporation tax purposes and from 6 April 2009 for income tax and capital gains tax purposes. In Swizerland the provisions take effect from 1 January 2009 for Swiss taxes. Further details of dates the provisions take effect are given in Article XIV of the Protocol.