Article 2 - Taxes Covered - UK (United Kingdom)

ARTICLE 2 TAXES COVERED 1. The taxes which are the subject of this Convention are: (a) in the United Kingdom: (i) the income tax; (ii) the corporation tax; (iii) the capital gains tax; and (iv) the petroleum revenue tax; (hereinafter referred to as United Kingdom tax ); (b) in India: the income-tax including any surcharge thereon; (hereinafter referred to as Indian tax ). 2. This Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the taxes of that Contracting State referred to in paragraph (1) of this Article. The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in their respective taxation laws.