Article 2 Double taxation arrangements to have effect

the arrangements specified in the Protocol set out in the Schedule to this Order, which vary the arrangements set out in the Schedule to the Double Taxation Relief and International Tax Enforcement (Cyprus) Order 2018^f1, have been made with the Government of the Republic of Cyprus;

the arrangements have been made with a view to affording relief from double taxation in relation to income tax and taxes of a similar character imposed by the laws of the Republic of Cyprus; and

it is expedient that the arrangements should have effect.