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Article 2 Double taxation and international tax 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 Government of Jersey—

(i)

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 the Government of Jersey, and

(ii)

for the purpose of assisting international tax enforcement; and

(b)

it is expedient that those arrangements should have effect.