SCHEDULE
Article 2
SCHEDULE
The Double Taxation Relief and International Tax Enforcement (Qatar) Order 2010
| Jurisdiction | UK Non-devolved |
| Citation | SI 2010/241 |
| Year | 2010 |
2010 No. 241
Taxes
The Double Taxation Relief and International Tax Enforcement (Qatar) Order 2010
Made 10th February 2010
At the Court at Buckingham Palace, the 10th day of February 2010
Present,
The Queen’s Most Excellent Majesty in Council
A draft of this Order was laid before the House of Commons in accordance with section 788(10) of the Income and Corporation Taxes Act 19881and section 173(7) of the Finance Act 20062and approved by a resolution of that House.
Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 788(1) of the Income and Corporation Taxes Act 1988 and section 173(1) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows—
Citation
1. This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Qatar) Order 2010.
Double taxation and international tax enforcement arrangements to have effect
2. It is declared that—
(a) the arrangements specified in the Agreement scheduled to this Order have been made with the Government of the State of Qatar;
(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 Qatar and for the purpose of assisting international tax enforcement; and
(c) it is expedient that those arrangements should have effect.
Judith Simpson
Clerk of the Privy Council
EXPLANATORY NOTE
(This note is not part of the Order)
The Schedule to this Order contains the Agreement between the United Kingdom and Northern Ireland and the Government of the State of Qatar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains.
Article 1 of this Order provides for its citation.
Article 2 makes a declaration as to the effect and content of the arrangements set out in the Agreement and provides that it is expedient that those arrangements should have effect.
A detailed explanation of the Agreement can be found in the Explanatory Memorandum published with the Agreement and which may be seen on the website of the Office of Public Sector Information at http://www.opsi.gov.uk/stat.htm.
The Agreement will enter into force on the thirtieth day after the date of the later of the...
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