Double Taxation Relief (United Kingdom) Order 1984

  • This version was replaced on 25 August 2017 to make corrections to Schedules 1 and 2 under section 25(1)(j)(iii) of the Legislation Act 2012.
2 Giving effect to Convention

(1)

It is hereby declared that the arrangements specified in the Convention set out in Schedules 1 and 2, being arrangements that have been made with the Government of the United Kingdom with a view to affording relief from double taxation in relation to income tax and excess retention tax imposed under the Income Tax Act 1976 and the income tax, the corporation tax, the capital gains tax, and the petroleum revenue tax imposed by the laws of the United Kingdom, shall, in relation to income tax and excess retention tax imposed under that Act, and notwithstanding anything in that Act or any other enactment, have effect from 1 April 1984.

(2)

The Protocol set out in Schedule 3 comes into force on the date referred to in Article III of that Protocol.

Clause 2(1): amended, on 22 July 2004, by clause 3 of the Double Taxation Relief (United Kingdom) Amendment Order 2004 (SR 2004/181).

Clause 2(2): added, on 28 August 2008, by clause 4 of the Double Taxation Relief (United Kingdom) Amendment Order 2008 (SR 2008/228).