Double taxation and international tax enforcement arrangements to have effect2
It is declared that—
a
the arrangements specified in the Convention scheduled to this Order have been made with the Government of the Great Socialist People’s Libyan Arab Jamahiriya;
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 Libya and for the purpose of assisting international tax enforcement; and
c
it is expedient that those arrangements should have effect.