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Statutory Instruments

2011 No. 2723

Income Tax

The Double Taxation Relief (Aircraft Crew) (Brazil) 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 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 (Aircraft Crew) (Brazil) Order 2011.

Double taxation agreement to have effect

2. It is declared that—

(a) the agreement set out in the Schedule to this Order has been made with the Government of the Federative Republic of Brazil;

(b) the agreement has been made with a view to affording relief from double taxation in relation to income tax and taxes of a similar character imposed by the laws of the Federative Republic of Brazil, derived by a member of the crew of an aircraft operated in international traffic; and

(c) it is expedient that the agreement should have effect.

Judith Simpson

Clerk of the Privy Council

Article 2

SCHEDULE

( 1 )

1. Citation

2. Double taxation agreement to have effect

SCHEDULE

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Double Taxation Relief (Aircraft Crew) (Brazil) Order 2011 (2011/2723)

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