Statutory Instruments
2006 No. 3323
income tax
Corporation tax
capital gains tax
The Double Taxation Relief (Taxes on Income) (Poland) Order 2006
Made
14th December 2006
At the Court at Buckingham Palace, the 14th day of December 2006
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 1988( 1 ) (“ICTA”) and section 173(7) of the Finance Act 2006(“FA 2006”) and approved by a resolution of the House.
Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 788 of ICTA, and section 173(1) to (3) of FA 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 (Taxes on Income) (Poland) 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 have been made with the Government of the Republic of Poland 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 Poland;
(b) those arrangements include provisions with respect to the exchange of information foreseeably relevant to the administration, enforcement or recovery of the taxes, and debts relating to the 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.
Meriel McCullagh
Deputy Clerk of the Privy Council
Article 2
SCHEDULE
PART 1 CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE REPUBLIC OF POLAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS
The United Kingdom of Great Britain and Northern Ireland and the Republic of Poland;
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains;
Have agreed as follows:
1988 c. 1 . Section 788 is extended by section 277 of the Taxation of Chargeable Gains Act 1992 (c. 12) . It has also been amended: the relevant amendments are those made by section 198(1) and (2) of the Finance Act 2003 (c.14) and section 176 of the Finance Act 2006 (c. 25) . Section 176 of the Finance Act 2006 substituted a new subsection (10) in section 788.