{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-burma-order-1952/introduction",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-burma-order-1952/introduction.json",
  "legislation": "uksi/1952/751",
  "legislation_title": "The Double Taxation Relief (Taxes on Income) (Burma) Order 1952",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-burma-order-1952",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 9th April 1952\nAt the Court at Clarence House, the 9th day of April, 1952\nPresent\nThe Queen's Most Excellent Majesty in Council\nWhereas it is provided by subsection (1) of section fifty-one of the Finance (No. 2) Act, 1945, that if Her Majesty by Order in Council declares that arrangements specified in the Order have been made with the Government of any territory outside the United Kingdom with a view to affording relief from double taxation in relation to income tax or profits tax and any taxes of a similar character imposed by the laws of that territory, and that it is expedient that those arrangements should have effect, the arrangements shall have effect to the extent specified in that subsection:\nAnd Whereas under certain other provisions of Part V of the said Act certain other consequences ensue on the making of any such Order:\nAnd Whereas a draft of this Order was laid before the Commons House of Parliament in accordance with the provisions of subsection (2) of section fifty-six of the said Act and an Address has been presented to His late Majesty by that House praying that an Order may be made in the terms of this Order:\nNow, therefore, Her Majesty, in exercise of the powers conferred on Her by subsection (1) of the said section fifty-one and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1952/751/introduction",
    "retrieved_at": "2026-10-30T02:00:57.423129+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."
}