Article 2

that the arrangements specified in the Supplementary Arrangement set out in the Schedule to this Order, which vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Brunei) Order 1950^f1, as amended by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Brunei) Order 1968^f2, have been made with the Government of Brunei with a view to affording relief from double taxation in relation to income tax or corporation tax and taxes of a similar character imposed by the laws of Brunei; and

it is expedient that these arrangements should have effect.