UNITED KINGDOM STATUTORY INSTRUMENT
1974 No. 1269
INCOME TAX
The Double Taxation Relief (Air Transport Undertakings and their Employees) (Soviet Union) Order 1974
Made 25th July 1974
At the Court at Buckingham Palace, the 25th day of July 1974
Present,
The Queen's Most Excellent Majesty in Council
Whereas a draft of this Order was laid before the Commons House of Parliament in accordance with the provisions of section 497(8) of the Income and Corporation Taxes Act 1970, and an Address has been presented to Her Majesty by that House praying that an Order may be made in the terms of this Order:
Now, therefore, Her Majesty, in exercise of the powers conferred upon Her by section 497 of the said Income and Corporation Taxes Act 1970 and section 39 of the Finance Act 1965, as amended, and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:—
S-1
This Order may be cited as the Double Taxation Relief (Air...
1. This Order may be cited as the Double Taxation Relief (Air Transport Undertakings and their Employees) (Soviet Union) Order 1974.
S-2
It is hereby declared— that the arrangements specified in the...
2. It is hereby declared—
(a) that the arrangements specified in the Schedule to this Order have been made with the Government of the Union of Soviet Socialist Republics with a view to affording relief from double taxation in relation to income tax, corporation tax, or capital gains tax and taxes of a similar character imposed by the laws of the Soviet Union; and
(b) that it is expedient that those arrangements should have effect.
N. E. Leigh
ROY HATTERSLEY
H. JIYHLKOB
SCHEDULE
SCHEDULE
AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE UNION OF SOVIET SOCIALIST REPUBLICS FOR THE AVOIDANCE OF DOUBLE TAXATION OF AIR TRANSPORT UNDERTAKINGS AND THEIR EMPLOYEES
The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Union of Soviet Socialist Republics (hereinafter referred to as the Contracting Parties);
Desiring to conclude an Agreement for the avoidance of double taxation in respect of the profits of air transport undertakings and the remuneration of their officers and employees;
Have agreed as follows:
In this Agreement the terms “” and “” mean
All profits, income and capital gains derived by an air transport undertaking of one of the...
