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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 Estates of Deceased Persons and Inheritances and on Gifts) (Sweden) Order 1981(1), have been made with the Government of the Kingdom of Sweden, with a view to affording relief from double taxation in relation to capital transfer tax or inheritance tax and taxes of a similar character imposed by the laws of the Kingdom of Sweden; and
(b)that it is expedient that those arrangements should have effect.
S.I. 1981/840.
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