The Double Taxation Relief (Netherlands) Order 2013

• Citation: S.I. 2013/3143
• Sections: 2

Section 1 Citation

This Order may be cited as the Double Taxation Relief (Netherlands) Order 2013.

Section 2 Double taxation arrangements to have effect

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 (Taxes on Income and Capital) (Netherlands) Order 2009 , have been made with the Government of the Kingdom of the Netherlands;

(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 Kingdom of the Netherlands; and

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