{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-spain-order-2013",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-spain-order-2013.json",
  "id": "ukdsi/2013/9780111101551",
  "title": "The Double Taxation Relief and International Tax Enforcement (Spain) Order 2013",
  "short_title": "Double Taxation Relief and International Tax Enforcement (Spain) 2013",
  "long_title": "The Schedule to this Order contains a Convention and a Protocol (“the Arrangements”) between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Spain dealing with the avoidance of double taxation and the prevention of fiscal evasion. This Order brings the Arrangements into effect.",
  "citation": "Draft 2013, ISBN 9780111101551",
  "type": "ukdsi",
  "year": "2013",
  "number": "9780111101551",
  "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-spain-order-2013/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-spain-order-2013/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-spain-order-2013/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-spain-order-2013/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-spain-order-2013/schedule-1",
      "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-spain-order-2013/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2013-07-18",
      "size": 112843,
      "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-spain-order-2013/pdf/ukdsi_9780111101551_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111101551/pdfs/ukdsi_9780111101551_en.pdf"
    },
    {
      "title": "UK Draft Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2013-07-18",
      "size": 13059,
      "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-spain-order-2013/pdf/ukdsiem_9780111101551_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111101551/pdfs/ukdsiem_9780111101551_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "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"
      ]
    },
    {
      "id": "ukpga/2006/25",
      "title": "Finance Act 2006",
      "url": "https://openlegislation.uk/finance-act-2006",
      "provisions": [
        "section/173"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-spain-order-2013/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-spain-order-2013/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-spain-order-2013/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111101551",
    "retrieved_at": "2026-10-30T15:15:18.004906+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."
}