# The Double Taxation Relief (Taxes on Income) (Spain) Order 1976, Article 2


It is hereby declared—
(a) that the arrangements specified in the Convention set out in the Schedule to this Order have been made with the Government of Spain 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 Spain; and
(b) that it is expedient that these arrangements should have effect.

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Source: https://www.legislation.gov.uk/uksi/1976/1919/article/2 (the official version)
Page: https://openlegislation.uk/double-taxation-relief-taxes-on-income-spain-order-1976/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.