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1.  This Order may be cited as the Double Taxation Relief (Estate Duty) (Pakistan) Order, 1957.

2.  It is hereby declared—

(a)that the arrangements specified in the Agreement set out in the Schedule to this Order have been made with the Government of Pakistan with a view to affording relief from double taxation in relation to estate duty payable under the laws of the United Kingdom and duty of a similar character imposed under the laws of Pakistan; and

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

W.G. Agnew