{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-belarus-revocation-order-2025/article-2",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-belarus-revocation-order-2025/article-2.json",
  "legislation": "ukdsi/2025/9780348268423",
  "legislation_title": "The Double Taxation Relief and International Tax Enforcement (Belarus) (Revocation) Order 2025",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-belarus-revocation-order-2025",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Effect",
  "text": "This Order has effect—\n(a) for the tax year 2025-26, and each subsequent tax year, in relation to—\n(i) income tax,\n(ii) capital gains tax, and\n(iii) any taxes imposed by the law of the Republic of Belarus that are of a similar character to income tax or capital gains tax;\n(b) for the financial year beginning on 1st April 2025, and each subsequent financial year, in relation to—\n(i) corporation tax, and\n(ii) any taxes imposed by the law of the Republic of Belarus that are of a similar character to corporation tax;\n(c) on or after 1st April 2025 in relation to any other taxes.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348268423/article/2",
    "retrieved_at": "2026-10-30T14:39:39.130511+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."
}