art 2
It is hereby declared— (a) that the arrangements specified in the Protocol set out in the Schedule to this Order have been made with the Government of the Republic of Finland with a view to affording relief from double taxation in relation to income tax, corporation tax or capital gains tax and taxes of a similar character imposed by the laws of Finland varying the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Finland) Order 1970 as amended by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Finland) Order 1973; and (b) that it is expedient that those arrangements should have effect.