Channel Islandsand Isle of Man. continued application to the United States, Great Britain or to any other territory to which it has been extended under paragraph (1) hereof. (3) In the application of the present Convention in relation to any territory to which it is extended by the United States or the United Kingdom, references to "United States" or, as the case may be, "Great Britain", or to the territory of one (or of the other) Contract- ing Party, shall be construed as references to that territory. (4) The provisions of the preceding paragraphs of this Article shall apply to the Channel Islands and the Isle of Man as if they were colonies of the United Kingdom. ARTICLE IX The present Convention shall apply in relation to estate duty im- posed in Northern Ireland as it applies in relation to estate duty imposed in Great Britain, but shall be separately terminable in respect of Northern Ireland by the same procedure as is laid down in paragraph (2) of Article VIII. ARTICLE X (1) The present Convention shall be ratified and the instruments of ratification shall be exchanged at Washington as soon as possible. (2) The present Convention shall come into force on the date of exchange of ratifications and shall be effective only as to (a) the estates of persons dying on or after such date; and (b) the estate of any person dying before such date and after the 31st day of December, 1944, whose personal representa- tive elects, in such manner as may be prescribed, that the provisions of the present Convention shall be applied to such estate. ARTICLE XI (1) The present Convention shall remain in force for not less than three years after the date of its coming into force. (2) If not less than six months before the expiration of such period of three years, neither of the Contracting Parties shall have given to the other Contracting Party, through diplomatic channels, written notice of its intention to terminate the present Convention, the Con- vention shall remain in force after such period of three years until either of the Contracting Parties shall have given written notice of such intention, in which event the present Convention shall not be effective as to the estates of persons dying on or after the date (not being earlier than the sixtieth day after the date of such notice) speci- fied in such notice, or, if no date is specified, on or after the sixtieth day after the date of such notice. IN WITNESS WHEREOF the above-mentioned Plenipotentiaries have signed the present Convention and have affixed thereto their seals. Ratification. Entry into force. ' Duration; termina- tion. 1396 TREATIES [60 STAT.
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