Article 2 Double taxation arrangements to have effect
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.