Double taxation and international tax enforcement arrangements to have effect2
It is declared that—
a
the arrangements specified in the Schedule have been made with the Government of Gibraltar—
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 laws of the Government of Gibraltar, and
ii
for the purpose of assisting international tax enforcement; and
b
it is expedient that those arrangements should have effect.