2.  It is hereby declared—

(a) that the arrangements specified in the Protocol set out in the Schedule to this Order have been made with the Government of the Federal Republic of Germany with a view to affording relief from double taxation in relation to income tax, corporation tax, or capital gains tax and taxes of a similar character imposed by the laws of the Federal Republic of Germany varying the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Federal Republic of Germany) Order 1967(1); and

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

(1)

(1967 I, p. 55).