Draft Order laid before the House of Commons under section 788(10) of the Income and Corporation Taxes Act 1988, for an Address to Her Majesty from that House praying that an Order be made.
2006 No.
The Double Taxation Relief (Taxes on Income) (Botswana) Order 2006
Made
At the Court at Buckingham Palace, the * day of
Present,
The Queen’s Most Excellent Majesty in Council
A draft of this Order was laid before the House of Commons in accordance with section 788(10) of the Income and Corporation Taxes Act 19881, and an Address has been presented to Her Majesty by that House praying that an Order be made in terms of that draft:
Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 788 of that Act, and of all other relevant enabling powers, is pleased, by and with the advice of Her Privy Council, to order as follows—
Citation1
This Order may be cited as the Double Taxation Relief (Taxes on Income) (Botswana) Order 2006.
Double taxation arrangements to have effect2
It is declared that—
a
the arrangements specified in the Convention set out in Part 1 of the Schedule to this Order, and in the Exchange of Notes constituting an Agreement set out in Part 2 of that Schedule, have been made with the Government of the Republic of Botswana with a view to affording relief from double taxation in relation to income tax, corporation tax and capital gains tax and taxes of a similar character imposed by the laws of Botswana;
b
those arrangements include provisions with respect to the exchange of information foreseeably relevant to the administration or enforcement of the domestic laws of the United Kingdom and the laws of Botswana concerning taxes covered by the arrangements including, in particular, provisions about the prevention of fiscal evasion with respect to those taxes; and
c
it is expedient that those arrangements should have effect.
SCHEDULE
(This note is not part of the Order)