Citation1

This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Hungary) Order 2011.

Double taxation and international tax enforcement arrangements to have effect2

It is declared that—

a

the arrangements specified in the Agreement set out in Part 1 of the Schedule to this Order and in the Protocol set out in Part 2 of that Schedule have been made with the Government of the Republic of Hungary;

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 Republic of Hungary and for the purpose of assisting international tax enforcement; and

c

it is expedient that the arrangements should have effect.

Judith SimpsonClerk of the Privy Council