(1) The taxes which are the subject of this Arrangement are:
- (a) In the United Kingdom:
- (i) The income tax (including surtax) and
- (ii) the profits tax
- (hereinafter referred to as "United Kingdom tax").
- *(b) In Sierra Leone:
- (i) The income tax,
- (ii) the duty on profits charged under the Concessions Ordinance, 1931,
- (iii) the diamond industry profit tax, and the profits tax charged under the Tonkolili Agreement Ordinance, 1937
- (hereinafter referred to as "Sierra Leone tax").
(2) This Arrangement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or Sierra Leone after this Arrangement has come into force.