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

• Citation: S.I. 2015/335
• Sections: 2

Section 1 Citation, commencement and effect

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

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 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.