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.