{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-georgia-order-2004/article-2",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-georgia-order-2004/article-2.json",
  "legislation": "ukdsi/2004/011050321X",
  "legislation_title": "The Double Taxation Relief (Taxes on Income) (Georgia) Order 2004",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-georgia-order-2004",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Double taxation arrangements to have effect",
  "text": "It is hereby declared—\n(a) that the arrangements specified in the Agreement set out in the Schedule to this Order have been made with the Government of Georgia with a view to affording relief from double taxation in relation to income tax, corporation tax or capital gains tax and taxes of a similar character imposed by the laws of Georgia;\n(b) that those arrangements include provisions with respect to the exchange of information foreseeably relevant to the administration or enforcement of the domestic laws of the United Kingdom and the laws of Georgia concerning taxes covered by the arrangements including, in particular, provisions about the prevention of fiscal evasion with respect to those taxes; and\n(c) that it is expedient that those arrangements should have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2004/011050321X/article/2",
    "retrieved_at": "2026-10-30T15:23:29.070803+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."
}