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) (Switzerland) Order 19782 as amended by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Switzerland) Order 19823, have been made with the Swiss Federal Council 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 Switzerland; and

that it is expedient that those arrangements should have effect.