2. It is hereby declared—
(a)that the arrangements specified in the Protocol set out in the Schedule to this Order, which vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Luxembourg) Order 1968, 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, corporation tax, petroleum revenue tax, development land tax or capital gains tax and taxes of a similar character imposed by the laws of Luxembourg; and
(b)that it is expedient that these arrangement should have effect.