Article 2 Double taxation and international tax enforcement arrangements to have effect

It is declared that—

(a)

the arrangements specified in the Protocol set out in Part 1 of the Schedule to this Order and in the Interpretative Protocol set out in Part 2 of that Schedule, which further vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) Order 1980^f1, have been made with the Government of Canada.

(b)

the arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax, income tax and petroleum revenue tax and taxes of a similar character imposed by the laws of Canada and for the purposes of assisting international tax enforcement; and

(c)

it is expedient that those arrangements should have effect.

Annotations

Footnotes

f1: S.I. 1980/709; the arrangements scheduled to that Order were amended by the arrangements set out in the Schedules to S.I. 1980/1528, S.I. 1985/1996, and S.I. 2003/2619.