ARTICLE 29

Entry into Force

1. This Convention shall be subject to ratification in accordance with the applicable procedures of each Contracting State and instruments of ratification shall be exchanged at Washington as soon as possible.

2. The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect:

(a) in respect of tax withheld at the source, to amounts paid or credited on or after the first day of the second month next following the date on which the Convention enters into force;

(b) in respect to other taxes, to taxable periods beginning on or after the first day of January next following the date on which the Convention enters into force.

3. Upon the coming into effect of this Convention, the extension to Jamaica, effective January 1, 1959, of the Convention of 16th April, 1945, between the Government of the United States of America and the Government of the United Kingdom of Great Britain and Northern Ireland for Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, as modified by Supplementary Protocols of 6th June, 1946, 25th May, 1954, and 19th August, 1957, shall terminate. The provisions of the 1945 Convention, as amended, will cease to have effect with respect to the United States and Jamaica from the date on which the corresponding provisions of this Convention shall, for the first time, have effect according to the provisions of paragraph 2 of this Article.