2022 No. 1055
Capital Gains Tax
Corporation Tax
Income Tax
The Double Taxation Relief and International Tax Enforcement (Luxembourg) Order 2022
Made
At Buckingham Palace, the 12th day of October 2022
Present,
The King’s Most Excellent Majesty in Council
A draft of this Order was laid before the House of Commons in accordance with section 5(2) of the Taxation (International and Other Provisions) Act 20101 and section 173(7) of the Finance Act 20062 and approved by resolution of that House.
Accordingly, His Majesty, in exercising the powers conferred upon Him by section 2 of the Taxation (International and Other Provisions) Act 2010 and section 173(1) to (3) of the Finance Act 2006, by and with the advice of His Privy Council, orders as follows—