The United Kingdom has announced that it will terminate its double tax arrangements with Tajikistan for profits arising on or after April 1, 2014, in the case of corporation tax; and for income and gains arising on or after April 6, 2014, in the case of income tax and capital gains tax. The agreement will continue to apply to profits, income and gains arising before these dates. The decision relates to the status in Tajikistan of the UK/USSR convention, which remains in force between Belarus, Turkmenistan and the United Kingdom. At the time that the former Soviet republics became independent the UK continued to apply the UK-USSR tax convention to certain countries including Tajikistan. However Tajikistan considers that the UK-USSR convention has never come into effect in Tajikistan because the necessary legislative procedures were not completed there.