UK Page 38 - It may, however, move units into Dutch territories as a noncombat movement at any time, as long as those territories have not been captured by an Axis power. It may actually take control of Dutch territories (gaining their IPC income) by moving land units into them. Additionally, the United Kingdom considers attacks against any Dutch territories to be acts of war against it directly.
ANZAC page 39 - It may, however, move units into Dutch territories as a noncombat movement at any time, as long as those territories have not been captured by an Axis power. It may actually take control of Dutch territories (gaining their IPC income) by moving land units into them. Additionally, ANZAC considers attacks against any Dutch territories to be acts of war against it directly.