Double taxation and international tax enforcement arrangements to have effect2
It is declared that—
a
the arrangements specified in the Convention and Protocol set out in the Schedule to this Order have been made with the Government of the Republic of San Marino;
b
those 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 San Marino, and relate to international tax enforcement; and
c
it is expedient that those arrangements should have effect.