{
  "url": "https://openlegislation.uk/bank-levy-double-taxation-arrangements-netherlands-regulations-2015/regulation-2",
  "json_url": "https://openlegislation.uk/bank-levy-double-taxation-arrangements-netherlands-regulations-2015/regulation-2.json",
  "legislation": "uksi/2015/344",
  "legislation_title": "The Bank Levy (Double Taxation Arrangements) (Netherlands) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/bank-levy-double-taxation-arrangements-netherlands-regulations-2015",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“double taxation arrangements” means the Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to bank taxes signed on 12th June 2013 in London and the Protocol attached to the Convention;\n“Netherlands bank tax” means the equivalent foreign levy imposed by the Kingdom of the Netherlands.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The Convention (referred to in these footnotes as “the Convention”) and the Protocol to the Convention are set out in the Schedule to S.I. 2015/335."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/344/regulation/2",
    "retrieved_at": "2026-10-28T23:46:43.212085+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}