Double taxation and international tax enforcement arrangements to have effect
This section has no associated Explanatory Memorandum
2. It is declared that—
(a)the arrangements specified in the Convention and Protocol set out in the Schedule to this Order have been made with the Government of the Kingdom of Spain;
(b)the arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax and income tax and taxes of a similar character imposed by the laws of the Kingdom of Spain and for the purposes of assisting international tax enforcement; and
(c)it is expedient that those arrangements should have effect.