Article 2 Double taxation and international enforcement arrangements to have effect

the arrangements specified in the Agreement set out in the Schedule to this Order have been made with the Government of the Kingdom of Lesotho;

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 the Kingdom of Lesotho and for the purposes of assisting international tax enforcement; and

it is expedient that those arrangements should have effect.