The Double Taxation Relief and International Tax Enforcement (Qatar) Order 2010

Statutory Instruments

2010 No. 241

Taxes

The Double Taxation Relief and International Tax Enforcement (Qatar) Order 2010

Made

10th February 2010

At the Court at Buckingham Palace, the 10th day of February 2010

Present,

The Queen’s Most Excellent Majesty in Council

A draft of this Order was laid before the House of Commons in accordance with section 788(10) of the Income and Corporation Taxes Act 1988(1) and section 173(7) of the Finance Act 2006(2) and approved by a resolution of that House.

Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 788(1) of the Income and Corporation Taxes Act 1988 and section 173(1) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows—

Citation

1.  This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Qatar) Order 2010.

Double taxation and international tax enforcement arrangements to have effect

2.  It is declared that—

(a) the arrangements specified in the Agreement scheduled to this Order have been made with the Government of the State of Qatar;

(b) the arrangements have been made with a view to affording relief from double taxation in relation to income tax, corporation tax, capital gains tax and taxes of a similar character imposed by the laws of Qatar and for the purpose of assisting international tax enforcement; and

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

Judith Simpson

Clerk of the Privy Council

Article 2

SCHEDULE

EXPLANATORY NOTE

(This note is not part of the Order)

The Schedule to this Order contains the Agreement between the United Kingdom and Northern Ireland and the Government of the State of Qatar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains.

Article 1 of this Order provides for its citation.

Article 2 makes a declaration as to the effect and content of the arrangements set out in the Agreement and provides that it is expedient that those arrangements should have effect.

A detailed explanation of the Agreement can be found in the Explanatory Memorandum published with the Agreement and which may be seen on the website of the Office of Public Sector Information at http://www.opsi.gov.uk/stat.htm.

The Agreement will enter into force on the thirtieth day after the date of the later of the notifications by each party of the completion of its legislative procedures.

The Agreement will take effect in respect of exchange of information on the date it enters into force.

In respect of the provisions for the avoidance of double taxation, it will have effect as follows—

(a) with regard to taxes withheld at source, in respect of amounts paid or credited on or after 1 January next following the date of entry into force;

(b) with regard to certain profits, capital gains and income derived from the operation of ships and aircraft in international traffic by an enterprise of a contracting state, in respect of taxes on such profits, income and gains arising on or after 1 January 2004; and

(c) with regard to all other taxes, in respect of taxable years (and, in the case of United Kingdom corporation tax, financial years) beginning on or after 1 January next following the date of entry into force.

The date of entry into force will, in due course, be published in the London, Edinburgh and BelfastGazettes.

A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.

(1)

1988 c. 1: Section 788 was extended by section 277 of the Taxation of Chargeable Gains Act 1992 (c. 12). Subsection (1) of section 788 was amended by section 88(1) of the Finance Act 2002 (c. 23) and subsection (10) of that section was substituted by section 176 of the Finance Act 2006 (c. 25).

(2)

2006 c. 25.