The Double Taxation Relief and International Tax Enforcement (Libya) Order 2010 No. 243

Double taxation and international tax enforcement arrangements to have effect

2.  It is declared that—

(a) the arrangements specified in the Convention scheduled to this Order have been made with the Government of the Great Socialist People’s Libyan Arab Jamahiriya;

(b) the arrangements have been made with a view to affording relief from double taxation in relation to income tax, corporation tax, capital gains tax and taxes of a similar character imposed by the laws of Libya and for the purpose of assisting international tax enforcement; and

(c) it is expedient that those arrangements should have effect.