Statutory Instruments
2011 No. 1684
Capital Gains Tax
Corporation Tax
Income Tax
The Double Taxation Relief (Qatar) Order 2011
Made
13th July 2011
At the Court at Buckingham Palace, the 13th day of July 2011
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 5(2) of the Taxation (International and Other Provisions) Act 2010( 1 ) and approved by a resolution of that House.
Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 2 of the Taxation (International and Other Provisions) Act 2010, by and with the advice of Her Privy Council, orders as follows—
Citation
1. This Order may be cited as the Double Taxation Relief (Qatar) Order 2011.
Double taxation arrangements to have effect
2. It is declared that—
(a) the arrangements specified in the Protocol set out in the Schedule to this Order, which amend the arrangements set out in the Schedule to the Double Taxation Relief and International Tax Enforcement (Qatar) Order 2010( 2 ), 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
(c) it is expedient that the arrangements should have effect.
Judith Simpson
Clerk of the Privy Council
Article 2
SCHEDULE
