1.  This Order may be cited as the Double Taxation Relief (Taxes on Income) (France) (No. 2) Order 1987.

2.  It is hereby declared—

(a) that the arrangements specified in the Protocol set out in the Schedule to this Order, which vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (France) Order 1968(1), as amended by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (France) Order 1971(2), by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (France) Order 1973(3) and by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (France) Order 1987(4), have been made with the Government of the French Republic 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 France; and

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

G. I. de Deney

Clerk of the Privy Council