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Article 2 Double taxation arrangements to have effect

Original text. Later amendments are not shown.

It is declared that—

(a)

the arrangements specified in the Convention set out in Part 1 of the Schedule to this Order and the Protocol set out in Part 2 of that Schedule have been made with the Kingdom of the Netherlands;

(b)

the arrangements have been made with a view to affording relief from double taxation in relation to the bank levy and an equivalent foreign levy imposed by the laws of the Netherlands;

(c)

the international tax enforcement arrangements specified in Article 7 of the Convention have been made in association with those arrangements; and

(d)

it is expedient that those arrangements and the international tax enforcement arrangements should have effect.