# The Double Taxation Relief (Taxes on Income) (Poland) Order 2006, Note: Explanatory note


(This note is not part of the Order)
A Convention dealing with the avoidance of double taxation and fiscal evasion between the United Kingdom and Poland (“the Convention”) is set out in the Schedule to this Order.
Article 1 of the Order provides for its citation.
Article 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 that it is expedient that those arrangements should have effect.
A detailed explanation of the Convention can be found in the Explanatory Memorandum published with the Convention.
The 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 taxes withheld at source, for income derived on or after 1st January in the calendar year next following that in which the notice is given in respect of income tax and capital gains tax, subject to the above provision in relation to withholding taxes, for any year of assessment beginning on or after 6th April in the calendar year next following that in which the notice is given; 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 Poland in respect of taxes withheld at source to income derived on or after 1st January in the calendar year next following the year in which such notice has been given, and in respect of other taxes on income and capital gains to such taxes chargeable for any taxable year beginning on or after 1st January in the calendar year next following the year in which such notice has been given (see Article 28 of the Convention).
The date of entry into force will, in due course, be published in the London, Edinburgh and Belfast Gazettes.

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Source: https://www.legislation.gov.uk/ukdsi/2006/0110752279/note (the official version)
Page: https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-poland-order-2006/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.