Double Taxation Relief (United States of America) Order 1983

2 Giving effect to Convention
  • (1) It is hereby declared that the arrangements specified in the Convention set out in Schedule 1, being arrangements that have been made with the Government of the United States of America with a view to affording relief from double taxation in relation to income tax imposed under the Income Tax Act 1976 and the taxes on income imposed by the laws of the United States of America, shall, in relation to income tax imposed under that Act, have effect from 1 April 1984, unless otherwise specified in the Convention.

    (2) The Protocol set out in Schedule 2, which amends the Convention, comes into force on the date referred to in Article XVI of that Protocol.

    (3) The Convention has effect in accordance with section BH 1(4) of the Income Tax Act 2007.

    Clause 2(1): amended, on 24 December 2009, by clause 4(1)(a) of the Double Taxation Relief (United States of America) Amendment Order 2009 (SR 2009/365).

    Clause 2(1): amended, on 24 December 2009, by clause 4(1)(b) of the Double Taxation Relief (United States of America) Amendment Order 2009 (SR 2009/365).

    Clause 2(2): added, on 24 December 2009, by clause 4(2) of the Double Taxation Relief (United States of America) Amendment Order 2009 (SR 2009/365).

    Clause 2(3): added, on 24 December 2009, by clause 4(2) of the Double Taxation Relief (United States of America) Amendment Order 2009 (SR 2009/365).