Part 2Double taxation relief
CHAPTER 1Double taxation arrangements and unilateral relief arrangements
Double taxation arrangements
5Orders under section 2: contents and procedure
(1)
If an Order under section 2 (“the later Order”) revokes an earlier Order under that section, the later Order may contain transitional provisions that appear to Her Majesty to be necessary or expedient.
(2)
An Order under section 2 is not to be submitted to Her Majesty in Council unless a draft of the Order has been laid before and approved by a resolution of the House of Commons.