United States-United Kingdom Convention on Taxation and Fiscal Evasion Message to the Senate Transmitting a Protocol to the Convention.

To the Senate of the United States:

I transmit herewith, for Senate advice and consent to ratification, a Third Protocol further amending the Convention between the Government of the United States of America and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains signed at London on December 31, 1975, as amended by an exchange of notes dated April 13, 1976, and by Protocols signed at London on August 26, 1976 and March 31, 1977. For the information of the Senate, I also transmit the report of the Department of State on the Third Protocol.

The Third Protocol will enter into force immediately after the expiration of 30 days following the date on which instruments of ratification are exchanged.

I recommend that the Senate give early and favorable consideration to the Third Protocol and give advice and consent to its ratification.

JIMMY CARTER

The White House,

April 12, 1979.