1. This Order may be cited as the Double Taxation Relief (Air Transport Undertakings and their Employees) (Soviet Union) Order 1974.
2. It is hereby declared—
(a)that the arrangements specified in the Schedule to this Order have been made with the Government of the Union of Soviet Socialist Republics 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 the Soviet Union; and
(b)that it is expedient that those arrangements should have effect.
N. E. Leigh
For the Government of the United Kingdom of Great Britain and Northern Ireland:
ROY HATTERSLEY
For the Government of the Union of Soviet Socialist Republics:
H. JIYHLKOB