{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-peru-order-2025",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-peru-order-2025.json",
  "id": "ukdsi/2025/9780348274622",
  "title": "The Double Taxation Relief and International Tax Enforcement (Peru) Order 2025",
  "short_title": "Double Taxation Relief and International Tax Enforcement (Peru) 2025",
  "long_title": "The Schedule to this Order contains a Convention and Protocol (“the Arrangements”) between the United Kingdom and Peru for the elimination of double taxation with respect to taxes on income and on capital gains, the prevention of tax evasion and avoidance, and assisting international tax enforcement. This Order brings the Arrangements into effect.",
  "citation": "Draft 2025, ISBN 9780348274622",
  "type": "ukdsi",
  "year": "2025",
  "number": "9780348274622",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-peru-order-2025/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-peru-order-2025/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Double taxation and international tax enforcement arrangements to have effect",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-peru-order-2025/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-peru-order-2025/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-peru-order-2025/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-peru-order-2025/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2025-09-01",
      "size": 172649,
      "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-peru-order-2025/pdf/ukdsi_9780348274622_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348274622/pdfs/ukdsi_9780348274622_en.pdf"
    },
    {
      "title": "UK Draft Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2025-09-01",
      "size": 77171,
      "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-peru-order-2025/pdf/ukdsiem_9780348274622_en_001.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348274622/pdfs/ukdsiem_9780348274622_en_001.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2006/25",
      "title": "Finance Act 2006",
      "url": "https://openlegislation.uk/finance-act-2006",
      "provisions": [
        "section/173"
      ]
    },
    {
      "id": "ukpga/2010/8",
      "title": "Taxation (International and Other Provisions) Act 2010",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
      "provisions": [
        "section/2"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-peru-order-2025/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-peru-order-2025/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-peru-order-2025/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348274622",
    "retrieved_at": "2026-10-30T14:38:45.013190+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."
}