that the arrangements specified in the Arrangement set out in the Schedule to this Order have been made with the Government of the Falkland Islands with a view to affording relief from double taxation in relation to income tax, corporation tax or capital gains tax and taxes of a similar character imposed by the laws of the Falkland Islands;

that those arrangements include provisions with respect to the exchange of information necessary for carrying out the domestic laws of the United Kingdom and the laws of the Falkland Islands concerning taxes covered by the arrangements including, in particular, provisions about the prevention of fiscal evasion with respect to those taxes; and

that it is expedient that those arrangements should have effect.