Article 29 - Termination - Ireland

ARTICLE 29 TERMINATION This Convention shall remain in force indefinitely unless terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year beginning after the expiration of five years from the date of entry into force of the Convention. In such event, the Convention shall cease to have effect: (a) in India, in respect of income arising in any fiscal year on or after the first day of April next following the calendar year in which the notice is given: (b) in Ireland: (i) in respect of income-tax and capital gains tax, for any year of assessment beginning on or after the sixth day of April in the year next following the calendar year in which the notice is given; (ii) in respect of corporation tax, for any financial year beginning on or after the first day of January next following the calendar year in which the notice is given. IN WITNESS whereof the undersigned, being duly authorised thereto, have signed this Convention. DONE in duplicate at New Delhi on this 6th day of November in 2000, in the Hindi and English languages, both the texts being equally authentic. In case of divergence between the two texts, the English text shall prevail.