Cap 112BA s 2 Declaration under section 49 (SPECIFICATION OF ARRANGEMENTS (GOVERNMENT OF THE GRAND DUCHY OF LUXEMBOURG) (AVOIDANCE OF DOUBLE TAXATION ON INCOME AND CAPITAL AND PREVENTION OF FISCAL EVASION) ORDER; INLAND REVENUE ORDINANCE)

Contents of Section

Chapter:	112BA	Title:	SPECIFICATION OF ARRANGEMENTS (GOVERNMENT OF THE GRAND DUCHY OF LUXEMBOURG) (AVOIDANCE OF DOUBLE TAXATION ON INCOME AND CAPITAL AND PREVENTION OF FISCAL EVASION) ORDER	Gazette Number:	L.N. 68 of 2011
Section:	2	Heading:	Declaration under section 49	Version Date:	07/07/2011

(1) For the purposes of section 49(1) of the Ordinance, it is declared— (L.N. 68 of 2011)

(a) that the arrangements specified in section 3(1) have been made with the Government of the Grand Duchy of Luxembourg with a view to affording relief from double taxation in relation to income tax and any tax of a similar character imposed by the laws of the Grand Duchy of Luxembourg; and (L.N. 68 of 2011)

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

(2) For the purposes of section 49(1A) of the Ordinance, it is declared—

(a) that the arrangements specified in section 3(2) have been made with the Government of the Grand Duchy of Luxembourg with a view to affording relief from double taxation in relation to income tax and any tax of a similar character imposed by the laws of the Grand Duchy of Luxembourg; and

(b) that it is expedient that those arrangements should have effect. (L.N. 68 of 2011)