🔆 📖 ➕ 👤

Statutory Instruments

2018 No. 778

Capital Gains Tax

Corporation Tax

Income Tax

The Double Taxation Relief and International Tax Enforcement (Belarus) Order 2018

Made

27th June 2018

At the Court at Buckingham Palace, the 27th day of June 2018

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 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 (Belarus) Order 2018.

Double taxation and international enforcement arrangements to have effect

2. It is declared that—

(a)The arrangements specified in the Convention set out in the Schedule to this Order have been made with the Government of the Republic of Belarus.

(b)The arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax and income tax and taxes of a similar character imposed by the laws of the Republic of Belarus and for the purposes of assisting international tax enforcement, and

(c)It is expedient that those arrangements should have effect.

Richard Tilbrook

Clerk of the Privy Council

Article 2

SCHEDULE

(1)

(2)

1. Citation

2. Double taxation and international enforcement arrangements to have effect

SCHEDULE

Status: There are outstanding changes not yet made by the editorial team to The Double Taxation Relief and International Tax Enforcement (Belarus) Order 2018. Any changes that have already been made by the team appear in the content and are referenced with annotations.

The Double Taxation Relief and International Tax Enforcement (Belarus) Order 2018 (2018/778)

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

This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.

This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

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.