Statutory Instruments
2022 No. 1055
Capital Gains Tax
Corporation Tax
Income Tax
The Double Taxation Relief and International Tax Enforcement (Luxembourg) Order 2022
Made
12th October 2022
At Buckingham Palace, the 12th day of October 2022
Present,
The King’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, His Majesty, in exercising the powers conferred upon Him 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 His Privy Council, orders as follows—
Citation
1. This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Luxembourg) Order 2022.
Double taxation and international tax enforcement arrangements to have effect
2. It is declared that—
(a) the arrangements specified in the Convention and Protocol set out in the Schedule to this Order, have been made with the Grand Duchy of Luxembourg;
(b) those 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 Grand Duchy of Luxembourg, and relate to international tax enforcement; and
(c) it is expedient that those arrangements should have effect.
Richard Tilbrook
Clerk of the Privy Council
Article 2
