{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-botswana-order-2006/note",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-botswana-order-2006/note.json",
  "legislation": "ukdsi/2006/0110745159",
  "legislation_title": "The Double Taxation Relief (Taxes on Income) (Botswana) Order 2006",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-botswana-order-2006",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nA Convention dealing with the avoidance of double taxation and fiscal evasion between the United Kingdom and Botswana (“the Convention”) is set out in the Schedule to this Order.\nArticle 1 of the Order provides for its citation.\nArticle 2 makes a declaration as to the effect and content of the arrangements set out in the Convention contained in Part 1 of the Schedule to the Order and in the Exchange of Notes contained in Part 2 of that Schedule, and that it is expedient that those arrangements should have effect.\nA detailed explanation of the Convention can be found in the Explanatory Memorandum published with the Convention.\nThe Convention 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 in the United Kingdom in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April in the calendar year next following the date the Convention enters into force, and in respect of corporation tax, for any financial year beginning on or after 1st April in the calendar year next following that date. It will take effect in Botswana in respect of income tax and capital gains tax on taxable income and gains derived on or after 1st July of the year next following that of the entry into force of the Convention (see Article 29 of the Convention).\nThe date of entry into force will, in due course, be published in the London, Edinburgh and Belfast Gazettes.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/0110745159/note",
    "retrieved_at": "2026-10-30T15:21:12.214747+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."
}