Protocol. Treaty Series No. 10 (1981)

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1 NORWAY Treaty Series No. 10 (1981) Protocol between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Norway, further amending the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital, signed at London on 22 January 1969, as amended by the Protocols signed at London on 23 June 1977, at Oslo on 29 March 1978 and at Oslo on 16 October 1979 Oslo, 16 October 1979 [The Protocol entered into force on 3 December 1980] Presented to Parliament - by the Secretary of State for Foreign and Commonwealth Affairs by Command of Her Majesty February 1981 LONDON. HER MAJESTY'S STATIONERY OFFICE 1.10 net Crnnd.8154

the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital, signed at London on 22 January 1969, as amended by the Protocols

2 PROTOCOL BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE KINGDOM OF NORWAY, FURTHER AMENDING THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL, SIGNED AT LONDON ON 22 JANUARY 1969, AS AMENDED BY THE PROTOCOLS SIGNED AT LONDON ON 23 JUNE 1977, AT OSLO ON 29 MARCH 1978 AND AT OSLO ON 16 OCTOBER 1979 The Government of the United Kingdom of Great Britain Ireland and the Government of the Kingdom of Norway; and Northern Desiring to conclude a Protocol further to amend the Convention between the Contracting States for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital, signed at London on 22 January 1969('), as amended by the Protocols signed at London on 23 June 1977(t), at Oslo on 29 March and at Oslo on 16 October 1979(') (hereinafter referred to as " the Convention "); Have agreed as follows : ARTICLE I The following new Article shall be inserted immediately after Article 31 B : " ARTICLE 31 C Statfjord Field Reservoirs (1) The provisions of this Article shall apply to the Statfjord Field Reservoirs as defined in Article 23 of the Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Norway relating to the exploitation of the Statfjord Field Reservoirs and the offtake of petroleum therefrom signed at Oslo on 16 October 1979(=). (2) Vessels chartered to transport oil from installations used for the joint exploitation of the Statfjord Field Reservoirs shall be deemed, for the purposes of Article 25 of the Convention, to be operated in international traffic. ( 1) Treaty Series No. 14 (1970), Cmnd (2) Treaty Series No. 92 (1979), Cmnd (s) Treaty Series No. 37 (1979), Cmnd (') Treaty Series No. 9 (1981), Cmnd (9 Norway No. 1 (1980 ), Cmnd

ON 29 MARCH 1978 AND AT OSLO ON 16 OCTOBER 1979 The Government of the United Kingdom of Great Britain Ireland and the Government of the Kingdom of Norway; and Northern Desiring to conclude a Protocol

3 (3) The provisions of this Article and, of Article 31 B of this Convention shall have effect for the Statfjord Field Reservoirs as follows: (a) in the United Kingdom, for any year of assessment, financial year or chargeable period beginning on or after 1 April 1979 including in the case of Petroleum Revenue Taxthe first chargeable period thereof; (b) in Norway, for any year of income beginning on -or after 1 January 1979 (including accounting periods closed - in any ' such year). - Provided 'that this Article shall not have the, effect of denying relief in respect of expenditure or losses incurred in connection with - the field before 1 April 1979 or 1 January 1979 as the case may be." ARTICLE Each of the Contracting States shall notify to the other the completion of the procedure required by its law for the bringing into force of this Protocol. This - Protocol shall enter into force on the ' date of the later of. these notifications(g. In witness whereof the undersigned, duly -authorised thereto by their respective Governments, have signed this Protocol. Done in duplicate at Oslo this 16th day of October 1979, in the - English and Norwegian languages, both texts being equally authoritative. - ' II For the Government of the United For. the Government of the Kingdom Kingdom of Great Britain and of Norway: ' Northern Ireland: DAVID HOWELL BJARTMAR GJERDE (o The Protocol entered into force oil 3 December

beginning on -or after 1 January 1979 (including accounting periods closed - in any ' such year).

4 PROTOKOLL MELLOM REGJERINGEN I DET FORENTE KONGERIKE STORBRITANNIA OG NORD -IRLAND OG KONGERIKET NORGES REGJERING OM YTTERLIGERE ENDRINGER I OVERENSKOMST TIL UNNGAELSE AV DOBBELTBESKATNING OG FOREBYGGELSE AV SKATTEUNNDRAGELSE MED HENSYN TH. SKATTER AV INNTEKT OG FORMUE, UNDERTEGNET I LONDON 22. JANUAR 1969 OG' ENDRET VED PROTOKOLLER UNDERTEGNET I LONDON 23. JUNI 1977, OSLO 29. MARS 1978 OG OSLO 16. OKTOBER Regjeringen i Det Forente Kongerike Storbritannia bg Nord-Irland og Kongeriket Norges Regjering; Win Onsker ii utferdige en protokoll oni ytterligere' endringer i overenskonisten mellom de Kontraherende Stater til unng'aelse av dobbeltbeskatning og forebyggelse av skatteunndragelse med hensyn til skatter av inntekt og formue, undertegnet i London 22. januar 1969 og endret ved protokoller undertegnet i London 23. juni 1977, Oslo 29. mars 1978 og Oslo 16. oktober 1979"(heretter kalt "overenskomsten"); " er kommet overens om ft lgende :.... ARTIKKEL- I '.. Fglgende nye artikkel skal foyes inn umiddelbart etter artikkel 31 B: "ARTIKKEL 31 C Statfjord -reservoarene (1) Bestemmelsene i denne artikkel skal gjelde for Statfjord-reservoarene som definert i artikkel 23 i overenskomst mellom Regjeringen i Det Forente Kongerike Storbritannia og Nord-Irland og Regjeringen i Kongeriket Norge om utnyttelse av Statfjord-reservoarene og transport av petroleum fra disse, undertegnet i Oslo 16. oktober (2) Fartpyer som blir kontrahert til Ae transportere olje fra installasjoner som benyttes til den felles utnyttelse av Statfjord-reservoarene, skal, med hensyn til anvendelsen av artikkel 25 i denne overenskomst, anses for A drives i internsjonal fart. (3) Bestenunelsene i denne artikkel og artikkel 31 B i denne overenskomst skal ha virkning for Statfjord-reservoarene som folger: (a) i Det Forente Kongerike, for ethvert inntektsar (year of assessment) finansar eller skattepliktig periode som begynner pa eller etter 1. april 1979, herunder for s9 vidt angar petroleumsskkatt (Petroleum Revenue Tax) den forste skattepliktige periode. 5

5 (b) i Norge, for ethvert inntekstdr som..begynner pd eller etter 1. januar 1979 (inkludert regnskapspe'rioder som - avsluttes- i et slikt. fir). Det forutsettes at denne. artikkel jkke. skal virke. slik at den utelukker lettelser,"med hensyn til utgifter eller. tap som har oppstdtt vedrorende dette. felt for henholdsvis 1: april 1979, eller 1.. januar 1979." ARTIKKEL II '. Hver av de Kontraherende Stater skal underrette den annen sta[ ndr de krav som stilles etter.dens. 7ovgivning for-at protokollen kan tre i kraft, eroppfylt. Denne protokoll trer i kraft pd datoen for den siste av de nevnte,, bekjentgjorelser. Til bekreftelse. av foranstaende har- de undertegnede, som er beht rig bemyndjget til det av sine 'respektive Regjeringer, underskrevet denne protokoll. Utferdiget i to eksemplarer j Oslo den 16. oktober 1979, pd engelsk,og norsk, silk at begge tekster har lik gyldighet. For Regjeringen i Det Forente- For. Kongeriket Norges Regjering: Kongerike Storbritannia og Nord- Irjand: BJARTMAR GJERDE' DAVID HOWELL A. T. LAMB Printed in England by Her Majesty' s Stationery Office Dd K

Hver av de Kontraherende Stater skal underrette den annen sta[ ndr de krav som stilles etter.dens. 7ovgivning for-at protokollen kan tre i kraft, eroppfylt.

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