Statutory Instruments
2011 No. 2722
Capital Gains Tax
Corporation Tax
Income Tax
The Double Taxation Relief and International Tax Enforcement (Armenia) Order 2011
Made
16th November 2011
At the Court at Buckingham Palace, the 16th day of November 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 section 173(7) of the Finance Act 2006( 2 ) 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 and section 173(1) to (3) 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 (Armenia) Order 2011.
Double taxation and international tax enforcement arrangements to have effect
2. It is declared that—
(a) the arrangements specified in the Agreement set out in Part 1 of the Schedule to this Order and in the Protocol set out in Part 2 of that Schedule have been made with the Government of the Republic of Armenia;
(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 the Republic of Armenia and for the purposes of assisting international tax enforcement; and
(c) it is expedient that the arrangements should have effect.
Judith Simpson
Clerk of the Privy Council
Article 2
SCHEDULE
