xmlns:atom="http://www.w3.org/2005/Atom"
2.—(a) that the arrangements specified in the Arrangement set out in the Schedule to this Order have been made with the Government of the Gilbert and Ellice Islands Colony with a view to affording relief from double taxation in relation to income tax or profits tax and taxes of a similar character imposed by the laws of the Gilbert and Ellice Islands Colony; and
(b)that it is expedient that those arrangements should have effect.