Ante, p. 138. AND WHEREAS it is provided in Article XXIII of the said convention that upon the exchange of instruments of ratification the convention shall have effect as respects United States tax, for the taxable years beginning on or after the first day of January 1945, and shall have effect as respects United Kingdom income tax, for the year of assess- ment beginning on the sixth day of April 1945 and subsequent years, and shall have effect as respects United Kingdom surtax, for the year of assessment beginning on the sixth day of April 1944 and subsequent years, and shall have effect as respects United Kingdom excess profits tax and national defense contribution, for any chargeable accounting period beginning on or after the first day of April 1945 and for the unexpired portion of any chargeable accounting period current at that date; AND WHEREAS it is provided in Article II of the said supplementary protocol that the protocol shall be regarded as an integral part of the said convention; Now, THEREFORE, be it known that I, Harry S. Truman, President of the United States of America, do hereby proclaim and make public the said convention and the said supplementary protocol to the end that the same and every article and clause thereof may be observed and fulfilled with good faith by the United States of America, and by the citizens of the United States of America, and all other persons subject to the jurisdiction thereof, the said convention as modified by the said supplementary protocol being deemed to have effect as pro- vided in Article XXIII of the said convention, as aforesaid. IN TESTIMONY WHEREOF, I have hereunto set my hand and caused the Seal of the United States of America to be affixed. DONE at the city of Washington this thirtieth day of July in the year of our Lord one thousand nine hundred forty-six [SEAL] and of the Independence of the United States of America the one hundred seventy-first. HARRY S TRUMAN By the President: DEAN ACHESON Acting Secretary of State 1390 TREATIES [60 STAT.
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