{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-cyprus-order-2019/note",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-cyprus-order-2019/note.json",
  "legislation": "ukdsi/2019/9780111186527",
  "legislation_title": "The Double Taxation Relief (Cyprus) Order 2019",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-cyprus-order-2019",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThe Schedule to this Order contains a Protocol (“the Protocol”) which amends a Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Cyprus dealing with the elimination of double taxation with respect to taxes on income and on capital gains and the prevention of tax avoidance and evasion (“the Convention”). This Order brings the Protocol into effect.\nThe Convention was scheduled to the Double Taxation Relief and International Tax Enforcement (Cyprus) Order 2018 (S.I. 2018/839).\nThe Convention aims to eliminate the double taxation of income and gains arising in one country and paid to residents of the other country. This is done by allocating the taxing rights that each country has under its domestic law over the same income and gains, and/or by providing relief from double taxation. There are also specific measures which combat discriminatory tax treatment and provide for assistance in international tax enforcement. The Protocol continues this approach.\nArticle 1 provides for citation.\nArticle 2 makes a declaration as to the effect and content of the Protocol.\nThe Protocol will enter into force on the date of the later of the notifications by each country of the completion of its legislative procedures. It will take effect as follows:\n(a) in respect of taxes withheld at source, for amounts paid or credited on or after 1st January 2019;\n(b) in Cyprus, in respect of other taxes, for taxable years beginning on or after 1st January 2019; and\n(c) in the United Kingdom in respect of income tax, for any year of assessment beginning on or after 6th April 2019.\nThe date of entry into force will, in due course, be published in the London, Edinburgh and Belfast Gazettes.\nA Tax Information and Impact Note has not been produced for the Order as it gives effect to a double taxation agreement. Double taxation agreements impose no obligations on taxpayers, rather they seek to eliminate double taxation and fiscal evasion.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2019/9780111186527/note",
    "retrieved_at": "2026-10-30T14:59:54.752017+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."
}