{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-sweden-order-2021/schedule/crossheading-1",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-sweden-order-2021/schedule/crossheading-1.json",
  "legislation": "ukdsi/2021/9780348221459",
  "legislation_title": "The Double Taxation Relief (Sweden) Order 2021",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-sweden-order-2021",
  "path": "schedule/crossheading/1",
  "kind": "crossheading",
  "number": "Article I",
  "heading": null,
  "text": "The preamble of the Convention shall be deleted and replaced by the following:\n“The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Sweden;\nDesiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains,\nIntending to eliminate double taxation with respect to taxes on income and on capital gains without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third States),\nHave agreed as follows:”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2021/9780348221459/schedule/crossheading/1",
    "retrieved_at": "2026-10-30T14:47:35.491536+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."
}