Double taxation and international tax enforcement arrangements to have effect2

It is declared that—

a

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) (Belgium) Order 19873, have been made with the Government of the Kingdom of Belgium with a view to affording relief from double taxation in relation to income tax, corporation tax, capital gains tax, petroleum revenue tax and taxes of a similar character imposed by the laws of Belgium and for the purpose of assisting international tax enforcement;

b

it is expedient that the arrangements should have effect.