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The Double Taxation Relief and International Tax Enforcement (Isle of Man) Order 2018

Draft Legislation:

This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Double Taxation Relief and International Tax Enforcement (Isle of Man) Order 2018 No. 1347

Double taxation and international tax arrangements to have effect

This section has no associated Explanatory Memorandum

2.  It is declared that—

(a)the arrangements specified in the Schedule have been made with the Government of the Isle of Man—

(i)with a view to affording relief from double taxation in relation to capital gains tax, corporation tax and income tax and taxes of a similar character imposed by the Government of the Isle of Man, and

(ii)for the purpose of assisting international tax enforcement; and

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

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