{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-japan-order-2014/article-2",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-japan-order-2014/article-2.json",
  "legislation": "ukdsi/2014/9780111116289",
  "legislation_title": "The Double Taxation Relief and International Tax Enforcement (Japan) Order 2014",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-japan-order-2014",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Double taxation and international tax enforcement arrangements to have effect",
  "text": "It is declared that—\n(a) the arrangements specified in the Protocol set out in Part 1 of the Schedule to this Order and in the Exchange of Letters set out in Part 2 of that Schedule, which amend the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Japan) Order 2006, have been made with the Government of Japan;\n(b) the arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax and income tax and taxes of a similar character imposed by the laws of Japan and for the purposes of assisting international tax enforcement; and\n(c) it is expedient that those arrangements should have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2006/1924."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2014/9780111116289/article/2",
    "retrieved_at": "2026-10-30T15:12:55.227234+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."
}