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Article 2 Double taxation and international enforcement arrangements to have effect

Original text. Later amendments are not shown.

It is declared that—

(a)

the arrangements specified in the Schedule have been made with the Republic of Austria—

(i)

with a view to affording relief from double taxation in relation to capital gains tax, corporation tax, income tax and taxes of a similar character imposed by the laws of the Republic of Austria, and

(ii)

for the purpose of assisting international tax enforcement; and

(b)

it is expedient that those arrangements should have effect.