http://www.legislation.gov.uk/uksi/1997/2985/article/2/madeThe Double Taxation Relief (Taxes on Income) (Falkland Islands) Order 1997Income taxCorporation taxCapital gains taxBuilding sitesLocal governmentKing's Printer of Acts of Parliament2012-05-04INCOME TAX The Arrangement with the Falkland Islands set out in the Schedule to this Order replaces the Arrangement set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Falkland Islands) Order 1984 as amended by the Supplementary Arrangement set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Falkland Islands) Order 1992. 2 It is hereby declared— a 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; b 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 c that it is expedient that those arrangements should have effect.