Statutory Instruments
2023 No. 841
Capital Gains Tax
Corporation Tax
Income Tax
The Double Taxation Relief and International Tax Enforcement (San Marino) Order 2023
Made
19th July 2023
At the Buckingham Palace, the 19th day of July 2023
Present,
The King’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 section 173(7) of the Finance Act 2006(2) and approved by resolution of that House.
Accordingly, His Majesty, in exercising the powers conferred on Him by section 2 of the Taxation (International and Other Provisions) Act 2010 and section 173(1) to (3) of the Finance Act 2006, by and with the advice of His Privy Council, orders as follows—
(1)
(2)