Artikel 31 Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar vermogenswinst

Article 31 Termination This Convention shall remain in force until terminated by one of the Contracting States. Either State may terminate this Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the expiry of five years from the date of its entry into force. In such event the Convention shall cease to have effect: a) in the United Kingdom: (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 notice has been given; (ii) in respect of the corporation tax, for any financial year beginning on or after 1st April in the calendar year next following that in which the notice has been given. b) in the Netherlands: (i) in respect of taxes withheld at source on amounts paid or credited on or after the first day of January in the calendar year next following that in which the notice has been given; (ii) in respect of other taxes for taxable years and periods beginning on or after the first day of January in the calendar year next following that in which the notice has been given.