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ARTICLE XVII The present Agreement shall come into force on the date on which the last of all such things shall have been done in the United Kingdom and New Zealand as are necessary to give the Agreement the force of law in the United Kingdom and New Zealand respectively, and shall thereupon have effect—(a) In the United Kingdom, as respects income tax for the year of assessment beginning on the 6th day of April, 1947, and subsequent years ; as respects sur-tax for the year of assessment beginning on the 6th day of April, 1946, and subsequent years ; and as respects profits tax for any chargeable accounting period beginning on or after the first day of January, 1947, and for the unexpired portion of any chargeable accounting period current at that date ; (b) In New Zealand, as respects income tax for the year of assessment beginning on the first day of April, 1947, and subsequent years ; as respects social security charge on salaries and wages as from the first day of April, 1947 ; and as respects social security charge on income other than salaries and wages for the financial year beginning on the first day of April, 1946, and subsequent years. ARTICLE XVIII The present Agreement shall be deemed to have superseded the Agreement made on the tenth day of March, 1942, between the Government of the United Kingdom and the Government of New Zealand for reciprocal exemption from income tax in certain cases of profits or gains arising through an agency, and that Agreement shall cease to have effect — (a) In the United Kingdom, as respects income tax for the year of assessment beginning on the 6th day of April, 1947, and subsequent years, and as respects sur-tax for the year of assessment beginning on the 6th day of April, 1946, and subsequent years ; (b) In New Zealand, for the year of assessment beginning on the first day of April, 1947, and subsequent years. ARTICLE XIX The present Agreement shall continue in effect indefinitely but either of the Contracting Governments may, on or before the 30th day of September in any calendar year after the year 1948, give notice