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The Double Taxation Relief (Taxes on Income) (Republic of Korea) Order 1996
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2. It is hereby declared—
(a)that the arrangements specified in the Convention set out in Part I of the Schedule to this Order and in the Exchange of Notes constituting an Agreement set out in Part II of that Schedule have been made with the Government of the Republic of Korea 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 Republic of Korea;
(b)that those arrangements include provisions with respect to the exchange of information necessary for carrying out the domestic laws of the United Kingdom and the laws of the Republic of Korea concerning taxes covered by the arrangements; and
(c)that it is expedient that those arrangements should have effect.
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