2. It is hereby declared—
(a)that the arrangements specified in the Agreement set out in Part I of the Schedule to this Order and in the Protocol set out in Part II of that Schedule have been made with the Government of the Union of Burma 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 Burma; and
(b)that it is expedient that those arrangements should have effect.