The Double Taxation Relief (Bank Levy) (Federal Republic of Germany) Order 2012

• Citation: S.I. 2012/432
• Sections: 2

Section 1 Citation, commencement and effect

This Order may be cited as the Double Taxation Relief (Bank Levy) (Federal Republic of Germany) Order 2012 and comes into force on 14th March 2012.

Section 2 Double taxation arrangements to have effect

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 Federal Republic of Germany;

(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 Federal Republic of Germany; and

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