Double taxation and international tax enforcement arrangements to have effect
This
adran has no associated
Memorandwm Esboniadol
2. It is declared that—
(a)the arrangements specified in the Agreement set out in Part 1 of the Schedule to this Order and in the Protocol set out in Part 2 of that Schedule have been made with the Government of the Republic of Armenia;
(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 the Republic of Armenia and for the purposes of assisting international tax enforcement; and
(c)it is expedient that the arrangements should have effect.