
1 
This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Luxembourg) Order 2022.
2 
It is declared that—
(a) the arrangements specified in the Convention and Protocol set out in the Schedule to this Order, have been made with the Grand Duchy of Luxembourg;
(b) those arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax, income tax and taxes of a similar character imposed by the laws of the Grand Duchy of Luxembourg, and relate to international tax enforcement; and
(c) it is expedient that those arrangements should have effect.
Richard Tilbrook
Clerk of the Privy Council


SCHEDULE
Article 2
