Article 2 Double taxation arrangements to have effect

the arrangements specified in the Protocol set out in the Schedule to this Order, which amend the arrangements set out in the Schedule to the Double Taxation Relief and International Tax Enforcement (China) Order 2011^f1, have been made with the Government of the People’s Republic of China;

the arrangements have been made with a view to affording relief from double taxation in relation to corporation tax and taxes of a similar character imposed by the laws of the People’s Republic of China; and

it is expedient that those arrangements should have effect.