Article 14 - Entry into Force - Guernsey

Article 14 Entry into Force 1. The Contracting Parties shall notify each other in writing of the completion of their procedures for entry into force of this Agreement. 2. This Agreement shall enter into force on the date of receipt of the later of the notifications referred to in paragraph 1 of this Article and shall thereupon have effect forthwith: ( a ) for criminal tax matters on that date; and ( b ) for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date or, where there is no taxable period, all charges to tax arising on or after that date.