SCHEDULE PROTOCOL
ARTICLE II (2) This Protocol shall enter into force on the date of the receipt of the later of these notifications and shall there upon have effect:
(a) in the United Kingdom:
(i) in respect of income tax, for any year of assessment beginning on or after 6th April 1994;
(ii) in respect of corporation tax, for any financial year beginning on or after 1st April 1994;
(b) in the Republic of Ireland:
(i) in respect of income tax, for any year of assessment beginning on or after 6th April 1994;
(ii) in respect of corporation tax, for any financial year beginning on or after 1st April 1994.