Statutory Instruments
2014 No. 1874
Capital Gains Tax
Corporation Tax
Income Tax
The Double Taxation Relief (Federal Republic of Germany) Order 2014
Made
16th July 2014
At the Court at Buckingham Palace, the 16th day of July 2014
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 (Federal Republic of Germany) Order 2014.
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 (Federal Republic of Germany) Order 2010( 2 ), have been made with the Federal Republic of Germany;
(b) the arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax, income tax and taxes of a similar character imposed by the laws of the Federal Republic of Germany; and
(c) it is expedient that those arrangements should have effect.
Richard Tilbrook
Clerk of the Privy Council
Article 2
SCHEDULE
