Article 2

that the arrangements specified in the Convention set out in the Schedule to this Order have been made with the Government of the People’s Republic of Bulgaria with a view to affording relief from double taxation in relation to income tax, corporation tax or capital gains tax and taxes of a similar character imposed by the laws of Bulgaria;

that those arrangements include provisions with respect to the exchange of information necessary for carrying out the domestic laws of the United Kingdom and the laws of Bulgaria concerning taxes covered by the arrangements; and

that it is expedient that those arrangements should have effect.