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      "title": "The Double Taxation Relief (Base Erosion and Profit Shifting) Order 2018",
      "short_title": "Double Taxation Relief (Base Erosion and Profit Shifting) 2018",
      "citation": "S.I. 2018/630",
      "type": "uksi",
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      "id": "uksi/2018/525",
      "title": "The Double Taxation Relief and International Tax Enforcement (Kyrgyzstan) Order 2018",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Kyrgyzstan) 2018",
      "citation": "S.I. 2018/525",
      "type": "uksi",
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      "id": "uksi/2018/376",
      "title": "The Double Taxation Relief and International Tax Enforcement (Lesotho) Order 2018",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Lesotho) 2018",
      "citation": "S.I. 2018/376",
      "type": "uksi",
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      "id": "uksi/2018/377",
      "title": "The Double Taxation Relief and International Tax Enforcement (Colombia) Order 2018",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Colombia) 2018",
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      "title": "The Corporate Interest Restriction (Financial Statements: Group Mismatches) Regulations 2017",
      "short_title": "Corporate Interest Restriction (Financial Statements: Group Mismatches) 2017",
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      "type": "uksi",
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      "title": "The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017",
      "short_title": "Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) 2017",
      "citation": "S.I. 2017/1204",
      "type": "uksi",
      "date": "2017-12-04",
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      "id": "uksi/2017/240",
      "title": "The Offshore Funds (Tax) (Amendment) Regulations 2017",
      "short_title": "Offshore Funds (Tax) 2017",
      "citation": "S.I. 2017/240",
      "type": "uksi",
      "date": "2017-03-02",
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      "id": "uksi/2016/1217",
      "title": "The Double Taxation Relief and International Tax Enforcement (Turkmenistan) Order 2016",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Turkmenistan) 2016",
      "citation": "S.I. 2016/1217",
      "type": "uksi",
      "date": "2016-12-14",
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      "id": "uksi/2016/749",
      "title": "The Double Taxation Relief (Isle of Man) Order 2016",
      "short_title": "Double Taxation Relief (Isle of Man) 2016",
      "citation": "S.I. 2016/749",
      "type": "uksi",
      "date": "2016-07-13",
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      "id": "uksi/2016/750",
      "title": "The Double Taxation Relief (Guernsey) Order 2016",
      "short_title": "Double Taxation Relief (Guernsey) 2016",
      "citation": "S.I. 2016/750",
      "type": "uksi",
      "date": "2016-07-13",
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    {
      "id": "uksi/2016/752",
      "title": "The Double Taxation Relief (Jersey) Order 2016",
      "short_title": "Double Taxation Relief (Jersey) 2016",
      "citation": "S.I. 2016/752",
      "type": "uksi",
      "date": "2016-07-13",
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      "id": "uksi/2016/753",
      "title": "The Double Taxation Relief and International Tax Enforcement (Uruguay) Order 2016",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Uruguay) 2016",
      "citation": "S.I. 2016/753",
      "type": "uksi",
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    {
      "id": "uksi/2016/754",
      "title": "The Double Taxation Relief and International Tax Enforcement (United Arab Emirates) Order 2016",
      "short_title": "Double Taxation Relief and International Tax Enforcement (United Arab Emirates) 2016",
      "citation": "S.I. 2016/754",
      "type": "uksi",
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      "short_title": "Double Taxation Relief and International Tax Enforcement (Guernsey) 2015",
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      "title": "The Double Taxation Relief and International Tax Enforcement (Jersey) Order 2015",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Jersey) 2015",
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      "type": "uksi",
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      "title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2015",
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      "type": "uksi",
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      "title": "The Double Taxation Relief and International Tax Enforcement (Algeria) Order 2015",
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      "type": "uksi",
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      "short_title": "Double Taxation Relief and International Tax Enforcement (Croatia) 2015",
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      "type": "uksi",
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      "title": "The Double Taxation Relief and International Tax Enforcement (Bulgaria) Order 2015",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Bulgaria) 2015",
      "citation": "S.I. 2015/1890",
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      "title": "The Double Taxation Relief and International Tax Enforcement (Sweden) Order 2015",
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      "citation": "S.I. 2015/1891",
      "type": "uksi",
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      "type": "uksi",
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      "type": "uksi",
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      "title": "The Taxation (International and Other Provisions) Act 2010 (Amendment to Section 371RE) (Controlled Foreign Companies) Regulations 2014",
      "short_title": "Taxation (International and Other Provisions) Act 2010 (Amendment to Section 371RE) (Controlled Foreign Companies) 2014",
      "citation": "S.I. 2014/3237",
      "type": "uksi",
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      "short_title": "Offshore Funds (Tax) 2014",
      "citation": "S.I. 2014/1931",
      "type": "uksi",
      "date": "2014-07-21",
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      "citation": "S.I. 2014/1874",
      "type": "uksi",
      "date": "2014-07-16",
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      "title": "The Double Taxation Relief and International Tax Enforcement (Belgium) Order 2014",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Belgium) 2014",
      "citation": "S.I. 2014/1875",
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      "short_title": "Double Taxation Relief and International Tax Enforcement (Zambia) 2014",
      "citation": "S.I. 2014/1876",
      "type": "uksi",
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      "title": "The Double Taxation Relief and International Tax Enforcement (Iceland) Order 2014",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Iceland) 2014",
      "citation": "S.I. 2014/1879",
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      "title": "The Double Taxation Relief and International Tax Enforcement (Japan) Order 2014",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Japan) 2014",
      "citation": "S.I. 2014/1881",
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      "short_title": "Investment Transactions (Tax) 2014",
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      "type": "uksi",
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      "title": "The Double Taxation Relief (China) Order 2013",
      "short_title": "Double Taxation Relief (China) 2013",
      "citation": "S.I. 2013/3142",
      "type": "uksi",
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      "short_title": "Double Taxation Relief (Netherlands) 2013",
      "citation": "S.I. 2013/3143",
      "type": "uksi",
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      "title": "The Double Taxation Relief and International Tax Enforcement (Norway) Order 2013",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Norway) 2013",
      "citation": "S.I. 2013/3144",
      "type": "uksi",
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    {
      "id": "uksi/2013/3145",
      "title": "The Double Taxation Relief and International Tax Enforcement (Albania) Order 2013",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Albania) 2013",
      "citation": "S.I. 2013/3145",
      "type": "uksi",
      "date": "2013-12-11",
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    {
      "id": "uksi/2013/3146",
      "title": "The Double Taxation Relief and International Tax Enforcement (Brunei Darussalam) Order 2013",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Brunei Darussalam) 2013",
      "citation": "S.I. 2013/3146",
      "type": "uksi",
      "date": "2013-12-11",
      "revised": false,
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    {
      "id": "uksi/2013/3147",
      "title": "The Double Taxation Relief and International Tax Enforcement (India) Order 2013",
      "short_title": "Double Taxation Relief and International Tax Enforcement (India) 2013",
      "citation": "S.I. 2013/3147",
      "type": "uksi",
      "date": "2013-12-11",
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    {
      "id": "uksi/2013/3148",
      "title": "The Double Taxation Relief and International Tax Enforcement (Isle of Man) Order 2013",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Isle of Man) 2013",
      "citation": "S.I. 2013/3148",
      "type": "uksi",
      "date": "2013-12-11",
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    {
      "id": "uksi/2013/3149",
      "title": "The Double Taxation Relief and International Tax Enforcement (Panama) Order 2013",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Panama) 2013",
      "citation": "S.I. 2013/3149",
      "type": "uksi",
      "date": "2013-12-11",
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      "url": "https://openlegislation.uk/double-taxation-relief-and-international-tax-enforcement-panama-order-2013",
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    {
      "id": "uksi/2013/3152",
      "title": "The Double Taxation Relief and International Tax Enforcement (Spain) Order 2013",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Spain) 2013",
      "citation": "S.I. 2013/3152",
      "type": "uksi",
      "date": "2013-12-11",
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      "url": "https://openlegislation.uk/double-taxation-relief-and-international-tax-enforcement-spain-order-2013",
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    {
      "id": "uksi/2013/1810",
      "title": "The Temporary Non-Residence (Miscellaneous Amendments) Regulations 2013",
      "short_title": "Temporary Non-Residence 2013",
      "citation": "S.I. 2013/1810",
      "type": "uksi",
      "date": "2013-07-18",
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    {
      "id": "uksi/2013/1770",
      "title": "The Offshore Funds (Tax) (Amendment No. 3) Regulations 2013",
      "short_title": "Offshore Funds (Tax) 2013",
      "citation": "S.I. 2013/1770",
      "type": "uksi",
      "date": "2013-07-16",
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      "url": "https://openlegislation.uk/offshore-funds-tax-amendment-no-3-regulations-2013",
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    {
      "id": "uksi/2013/1411",
      "title": "The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013",
      "short_title": "Offshore Funds (Tax) 2013",
      "citation": "S.I. 2013/1411",
      "type": "uksi",
      "date": "2013-06-06",
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    {
      "id": "uksi/2013/661",
      "title": "The Offshore Funds (Tax) (Amendment) Regulations 2013",
      "short_title": "Offshore Funds (Tax) 2013",
      "citation": "S.I. 2013/661",
      "type": "uksi",
      "date": "2013-03-19",
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    {
      "id": "uksi/2013/605",
      "title": "The Income Tax (Removal of Ordinary Residence) Regulations 2013",
      "short_title": "Income Tax (Removal of Ordinary Residence) 2013",
      "citation": "S.I. 2013/605",
      "type": "uksi",
      "date": "2013-03-13",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/income-tax-removal-of-ordinary-residence-regulations-2013",
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    },
    {
      "id": "uksi/2013/463",
      "title": "The Tax Law Rewrite Acts (Amendment) Order 2013",
      "short_title": "Tax Law Rewrite Acts 2013",
      "citation": "S.I. 2013/463",
      "type": "uksi",
      "date": "2013-03-04",
      "revised": false,
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      "url": "https://openlegislation.uk/tax-law-rewrite-acts-amendment-order-2013",
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      "made_under_provisions": [
        "section/375"
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    {
      "id": "uksi/2012/3075",
      "title": "The Double Taxation Relief and International Tax Enforcement (Bahrain) Order 2012",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Bahrain) 2012",
      "citation": "S.I. 2012/3075",
      "type": "uksi",
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      "made_under_provisions": [
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    },
    {
      "id": "uksi/2012/3076",
      "title": "The Double Taxation Relief and International Tax Enforcement (Barbados) Order 2012",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Barbados) 2012",
      "citation": "S.I. 2012/3076",
      "type": "uksi",
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    },
    {
      "id": "uksi/2012/3077",
      "title": "The Double Taxation Relief and International Tax Enforcement (Liechtenstein) Order 2012",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Liechtenstein) 2012",
      "citation": "S.I. 2012/3077",
      "type": "uksi",
      "date": "2012-12-12",
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    {
      "id": "uksi/2012/3078",
      "title": "The Double Taxation Relief and International Tax Enforcement (Singapore) Order 2012",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Singapore) 2012",
      "citation": "S.I. 2012/3078",
      "type": "uksi",
      "date": "2012-12-12",
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    {
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      "title": "The Double Taxation Relief and International Tax Enforcement (Switzerland) Order 2012",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Switzerland) 2012",
      "citation": "S.I. 2012/3079",
      "type": "uksi",
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      "title": "The Controlled Foreign Companies (Excluded Banking Business Profits) Regulations 2012",
      "short_title": "Controlled Foreign Companies (Excluded Banking Business Profits) 2012",
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      "title": "The Controlled Foreign Companies (Excluded Territories) Regulations 2012",
      "short_title": "Controlled Foreign Companies (Excluded Territories) 2012",
      "citation": "S.I. 2012/3024",
      "type": "uksi",
      "date": "2012-12-03",
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      "title": "The Double Taxation Relief and International Tax Enforcement (Armenia) Order 2011",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Armenia) 2011",
      "citation": "S.I. 2011/2722",
      "type": "uksi",
      "date": "2011-11-16",
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      "title": "The Double Taxation Relief (Aircraft Crew) (Brazil) Order 2011",
      "short_title": "Double Taxation Relief (Aircraft Crew) (Brazil) 2011",
      "citation": "S.I. 2011/2723",
      "type": "uksi",
      "date": "2011-11-16",
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      "title": "The Double Taxation Relief and International Tax Enforcement (China) Order 2011",
      "short_title": "Double Taxation Relief and International Tax Enforcement (China) 2011",
      "citation": "S.I. 2011/2724",
      "type": "uksi",
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      "title": "The Double Taxation Relief and International Tax Enforcement (Ethiopia) Order 2011",
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      "citation": "S.I. 2011/2725",
      "type": "uksi",
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      "short_title": "Double Taxation Relief and International Tax Enforcement (Hungary) 2011",
      "citation": "S.I. 2011/2726",
      "type": "uksi",
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      "title": "The Double Taxation Relief and International Tax Enforcement (South Africa) Order 2011",
      "short_title": "Double Taxation Relief and International Tax Enforcement (South Africa) 2011",
      "citation": "S.I. 2011/2441",
      "type": "uksi",
      "date": "2011-10-12",
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      "title": "The Double Taxation Relief and International Tax Enforcement (Mauritius) Order 2011",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Mauritius) 2011",
      "citation": "S.I. 2011/2442",
      "type": "uksi",
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      "short_title": "Authorised Investment Funds (Tax) 2011",
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      "type": "uksi",
      "date": "2011-09-05",
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      "citation": "S.I. 2011/1684",
      "type": "uksi",
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      "short_title": "Offshore Funds (Tax) 2011",
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      "type": "uksi",
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    {
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      "title": "The Double Taxation Relief and International Tax Enforcement (Montserrat) Order 2011",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Montserrat) 2011",
      "citation": "S.I. 2011/1083",
      "type": "uksi",
      "date": "2011-04-07",
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      "short_title": "Authorised Investment Funds (Tax) 2011",
      "citation": "S.I. 2011/244",
      "type": "uksi",
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      "title": "The Double Taxation Relief and International Tax Enforcement (Malaysia) Order 2010",
      "short_title": "Double Taxation Relief and International Tax Enforcement (Malaysia) 2010",
      "citation": "S.I. 2010/2971",
      "type": "uksi",
      "date": "2010-12-15",
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  ],
  "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."
}