Article 2 Double taxation arrangements to have effect

the arrangements specified in the Protocol set out in the Schedule to this Order, which further vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Switzerland) Order 1978^f1, have been made with the Swiss Federal Council;

the arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax, income tax and taxes of a similar character imposed by the laws of Switzerland; and

it is expedient that those arrangements should have effect.