{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-belarus-revocation-order-2025/note",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-belarus-revocation-order-2025/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order revokes The Double Taxation Relief and International Tax Enforcement (Belarus) Order 2018 (“the 2018 Order”). The 2018 Order gave effect to arrangements between the United Kingdom and the Republic of Belarus with a view to affording relief from double taxation.\nArticle 2 sets out the dates from which this order has effect. For income tax and capital gains tax, and any taxes imposed by the law of the Republic of Belarus that are of a similar character, it has effect for the tax year 2025-26 and each subsequent tax year. For corporation tax, and any taxes imposed by the law of the Republic of Belarus that are of a similar character, it has effect for the financial year beginning on 1st April 2025 and each subsequent financial year. For any other taxes it has effect on or after 1st April 2025.\nArticle 3 provides that the 2018 Order is revoked.\nA Tax Information and Impact Note has not been produced for the Order as it relates to a double taxation agreement.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348268423/note",
    "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."
}