{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-singapore-order-2012/article-2",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-singapore-order-2012/article-2.json",
  "legislation": "ukdsi/2012/9780111527153",
  "legislation_title": "The Double Taxation Relief and International Tax Enforcement (Singapore) Order 2012",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-singapore-order-2012",
  "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 the Schedule to this Order, which vary the arrangements set out in the Schedule of the Double Taxation Relief (Taxes on Income) (Singapore) Order 1997 have been made with the Government of the Republic of Singapore;\n(b) the arrangements have been made with a view to affording relief from double taxation in relation to income tax, corporation tax, capital gains tax and taxes of a similar character imposed by the laws of the Republic of Singapore and for the purpose of assisting international tax enforcement; and\n(c) it is expedient that the arrangements should have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1997/2988; the arrangements scheduled to which were previously amended by the arrangements scheduled to S.I. 2010/2685."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2012/9780111527153/article/2",
    "retrieved_at": "2026-10-30T14:51:22.774332+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."
}