This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Double Taxation Relief and International Tax Enforcement (Oman) Order 2010 No. 2687
2. It is declared that—
(a)the arrangements specified in the Protocol set out in the Schedule to this Order, which vary the agreement set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Oman) Order 1998(1) have been made with the Government of the Sultanate of Oman;
(b)the arrangements have been made with a view to affording relief from double taxation in relation to income tax, corporation tax, capital gains tax and taxes of a similar character imposed by the laws of the Sultanate of Oman and for the purpose of assisting international tax enforcement; and
(c)it is expedient that those arrangements should have effect.
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