SCHEDULEPROTOCOL
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.