🔆 📖 ➕ 👤

Statutory Instruments

2015 No. 335

Bank Levy

The Double Taxation Relief (Bank Levy) (Netherlands) Order 2015

Made

23rd February 2015

Laid before the House of Commons

24th February 2015

Coming into force

17th March 2015

The Treasury make the following Order in exercise of the powers conferred by paragraphs 66(1) and 67A of Schedule 19 to the Finance Act 2011( 1 ).

Citation, commencement and effect

1. This Order may be cited as the Double Taxation Relief (Bank Levy) (Netherlands) Order 2015 and comes into force on 17th March 2015.

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 and the Protocol set out in Part 2 of that Schedule have been made with the Kingdom of the Netherlands;

(b) the arrangements have been made with a view to affording relief from double taxation in relation to the bank levy and an equivalent foreign levy imposed by the laws of the Netherlands;

(c) the international tax enforcement arrangements specified in Article 7 of the Convention have been made in association with those arrangements; and

(d) it is expedient that those arrangements and the international tax enforcement arrangements should have effect.

Alun Cairns

Gavin Barwell

Two of the Lords Commissioners of Her Majesty’s Treasury

23rd February 2015

Article 2

SCHEDULE

PART 1

PART 2

( 1 )

2011 c. 11 , paragraph 67A was inserted by paragraph 11(2) of Schedule 34 to the Finance Act 2012 (c. 14) .

1. Citation, commencement and effect

2. Double taxation arrangements to have effect

SCHEDULE

PART 1

PART 2

Status: This is the original version (as it was originally made).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 (Bank Levy) (Netherlands) Order 2015 (2015/335)

Displaying information

Hover over an italicised word to see the definition.
Click on an italicised word to scroll to the definition.
Hover over a superscript footnote to see its content.
Hover over a reference to legislation for a link to that instrument.
Hover over a subscript commencement note to see commencement information for provisions with particular commencement complexity e.g. where there has been commencement by geography or for specified purposes.
Commencement information is also set out in the section below under the 'Commencement' tab (in addition to any commencement provisions in the instrument itself).

Status of this instrument

The status of this instrument is provided at the top. For upcoming changes (and any changes not yet applied) refer to the 'Future Changes' tab below.

footnote	commentary	transitional and savings	in force status	related provisions	geo extent	insert/omit	source count	in force adj

Defined Term	Section/Article	ID	Scope of Application

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.