{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-spain-order-1995/article-2",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-spain-order-1995/article-2.json",
  "legislation": "uksi/1995/765",
  "legislation_title": "The Double Taxation Relief (Taxes on Income) (Spain) Order 1995",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-spain-order-1995",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "It is hereby declared—\n(a) that the arrangements specified in the Exchange of Notes 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) (Spain) Order 1976, 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\n(b) that it is expedient that those arrangements should have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1976/1919."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/765/article/2",
    "retrieved_at": "2026-10-29T13:12:53.336650+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."
}