Article 2

that the arrangements specified in the Agreement set out in Part I of the Schedule to this Order and in the Protocol as to the Interpretation and Application in the Contracting States of that Agreement set out in Part II of that Schedule have been made with the Government of the State of Kuwait 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 Kuwait;

that those arrangements include provisions with respect to the exchange of information necessary for carrying out the domestic laws of the United Kingdom and the laws of Kuwait concerning taxes covered by the arrangements; and

that it is expedient that those arrangements should have effect.