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The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Faroes) Order 2007
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Statutory Instruments
2007 No. 3469
income tax
corporation tax
capital gains tax
The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Faroes) Order 2007
Made
12th December 2007
At the Court at Buckingham Palace, the 12th day of December 2007
Present,
The Queen’s Most Excellent Majesty in Council
A draft of this Order was laid before the House of Commons in accordance with section 788(10) of the Income and Corporation Taxes Act 1988(1) and section 173(7) of the Finance Act 2006(2) and approved by a resolution of that House.
Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 788(1) of the Income and Corporation Taxes Act 1988 and section 173(1) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows—
(1)
1988 c.1: section 788 was extended by section 277 of the Taxation of Chargeable Gains Act 1992 (c. 12). Section 788(10) was also amended by section 176 of the Finance Act 2006 (c.25). Section 788(1) was amended by section 88(1) of the Finance Act 2002 (c.23).
(2)
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