1. This Order may be cited as the Double Taxation Relief (Estate Duty) (France) Order 1963.
2. It is hereby declared—
(a)that the arrangements specified in the Convention set out in the Schedule to this Order have been made with the Government of the French Republic with a view to affording relief from double taxation in relation to the estate duty payable under the laws of the United Kingdom and the succession duty imposed under the laws of France which is a duty leviable on or by reference to death; and
(b)that it is expedient that those arrangements should have effect.
W. G. Agnew