ARTICLE 28
Entry into Force
(1) This Convention shall be ratified and the instruments of ratification shall be exchanged at Stockholm as soon as possible.
(2) The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect in the case of income derived on or after 1st January next following the year in which the exchange of instruments of ratification takes place, and in the case of capital which is assessed in or after the second calendar year next following that in which the exchange of instruments of ratification takes place.
(3) The Exchange of notes of 25 October 1962 between the Swedish Government and the Czechoslovak Government on reciprocal exemption from income tax on profits from the operation of air transport in international traffic and from capital tax shall cease to have effect from the dates on which the present Convention shall have effect in accordance with the provisions of paragraph (2).