Article 3 Double taxation arrangements to have effect

the arrangements specified in the Exchange of Letters set out in Part 1 of the Schedule to this Order and in the Agreement set out in Part 3 of that Schedule have been made with the Government of the Virgin Islands with a view to affording relief from double taxation in relation to United Kingdom income tax and taxes of a similar character imposed by the laws of either party; and

it is expedient that those arrangements should have effect.