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2. It is declared that—
(a)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) (Ukraine) Order 1993(1) have been made with the Government of Ukraine,
(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 Ukraine and for the purposes of assisting international tax enforcement, and
(c)it is expedient that those arrangements should have effect.
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