Citation

1. This Order may be cited as the Double Taxation Relief (Taxes on Income) (Japan) Order 2006.

Double taxation arrangements to have effect

2. It is declared that—

(a) the arrangements specified in the Convention set out in Part 1 of the Schedule to this Order, in the Protocol set out in Part 2 of that Schedule and in the Exchange of Notes constituting an Agreement set out in Part 3 of that Schedule, have been made with Japan with a view to affording relief from double taxation in relation to income tax, corporation tax and capital gains tax and taxes of a similar character imposed by the laws of Japan;

(b) those arrangements include provisions with respect to the exchange of information foreseeably relevant to the administration or enforcement of the domestic laws of the United Kingdom and the laws of Japan concerning taxes covered by the arrangements including, in particular, provisions about the prevention of fiscal evasion with respect to those taxes; and

(c) it is expedient that those arrangements should have effect.

Article 2

SCHEDULE