{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-lesotho-order-2017/article-2",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-lesotho-order-2017/article-2.json",
  "legislation": "ukdsi/2017/9780111160251",
  "legislation_title": "The Double Taxation Relief and International Tax Enforcement (Lesotho) Order 2017",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-lesotho-order-2017",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Double taxation and international enforcement arrangements to have effect",
  "text": "It is declared that—\n(a) 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;\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 the Kingdom of Lesotho 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": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2017/9780111160251/article/2",
    "retrieved_at": "2026-10-30T15:06:07.443291+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."
}