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Statutory Instruments

2014 No. 1874

Capital Gains Tax

Corporation Tax

Income Tax

The Double Taxation Relief (Federal Republic of Germany) Order 2014

Made

16th July 2014

At the Court at Buckingham Palace, the 16th day of July 2014

Present,

The Queen’s Most Excellent Majesty in Council

A draft of this Order was laid before the House of Commons in accordance with section 5(2) of the Taxation (International and Other Provisions) Act 2010(1), and approved by a resolution of that House.

Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 2 of the Taxation (International and Other Provisions) Act 2010, by and with the advice of Her Privy Council, orders as follows—