Article 2 Double taxation arrangements to have effect

(1)

It is declared that there has been made with the Government of the Isle of Man—

(a)

the Exchange of Letters set out in Part 1 of the Schedule to this Order, and

(b)

the Arrangement referred to in the Exchange of Letters, as set out in Part 2 of that Schedule, which varies the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Isle of Man) Order 1955^f1, as amended by the arrangements set out in—

(i)

the Schedule to the Double Taxation Relief (Taxes on Income) (Isle of Man) Order 1991^f2,

(ii)

the Schedule to the Double Taxation Relief (Taxes on Income) (Isle of Man) Order 1994^f3,

(iii)

the Schedule to the Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Isle of Man) Order 2009^f4, and

(iv)

the Schedule to the Double Taxation Relief and International Tax Enforcement (Isle of Man) Order 2013^f5,

with a view to affording relief from double taxation in relation to income tax or corporation tax and taxes of a similar character imposed by the laws of either party.

(2)

It is further declared that it is expedient that the Arrangement should have effect.

Annotations

Footnotes

f1: S.I. 1955/1205.
f2: S.I. 1991/2880.
f3: S.I. 1994/3208.
f4: S.I. 2009/228.
f5: S.I. 2013/3148.