{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-aircraft-crew-brazil-order-2011/article-2",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-aircraft-crew-brazil-order-2011/article-2.json",
  "legislation": "ukdsi/2011/9780111515464",
  "legislation_title": "The Double Taxation Relief (Aircraft Crew) (Brazil) Order 2011",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-aircraft-crew-brazil-order-2011",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Double taxation agreement to have effect",
  "text": "It is declared that—\n(a) the agreement set out in the Schedule to this Order has been made with the Government of the Federative Republic of Brazil;\n(b) the agreement has been made with a view to affording relief from double taxation in relation to income tax and taxes of a similar character imposed by the laws of the Federative Republic of Brazil, derived by a member of the crew of an aircraft operated in international traffic; and\n(c) it is expedient that the agreement should have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2011/9780111515464/article/2",
    "retrieved_at": "2026-10-30T14:52:58.459914+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."
}