Double taxation and international tax enforcement arrangements to have effect2
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 Republic of Cyprus;
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 Republic of Cyprus and for the purposes of assisting international tax enforcement; and
c
it is expedient that those arrangements should have effect.