{
  "url": "https://openlegislation.uk/double-taxation-relief-air-transport-profits-iran-order-1960/article-2",
  "json_url": "https://openlegislation.uk/double-taxation-relief-air-transport-profits-iran-order-1960/article-2.json",
  "legislation": "uksi/1960/2419",
  "legislation_title": "The Double Taxation Relief (Air Transport Profits) (Iran) Order 1960",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-air-transport-profits-iran-order-1960",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "It is hereby declared—\n(a) that the arrangements specified in the Schedule to this Order have been made with the Government of Iran with a view to affording relief from double taxation in relation to income tax or profits tax and taxes of a similar character imposed by the laws of Iran; and\n(b) that it is expedient that those arrangements should have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1960/2419/article/2",
    "retrieved_at": "2026-10-30T00:40:08.690849+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."
}