Statutory Instrument 1991 No. 2880
The Double Taxation Relief (Taxes on Income) (Isle of Man) Order 1991
(The document as of February, 2008)
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STATUTORY INSTRUMENTS
1991 No. 2880
INCOME TAX
The Double Taxation Relief (Taxes on Income) (Isle of Man) Order 1991
At the Court at Buckingham Palace, the 19th day of December 1991
The Queen's Most Excellent Majesty in Council
Whereas a draft of this Order was laid before the House of Commons in accordance with the provisions of section 788(10) of the Income and Corporation Taxes Act 1988[1], and an Address has been presented to Her Majesty by that House praying that an Order may be made in the terms of that draft:
Now, therefore, Her Majesty, in exercise of the powers conferred upon Her by section 788 of the said Act, and of all other powers enabling Her in that behalf is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:-
1. This Order may be cited as the Double Taxation Relief (Taxes on Income) (Isle of Man) Order 1991.
It is hereby declared- (a) that the arrangements specified in the Arrangement set out in the Schedule to this Order which vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Isle of Man) Order 1955[2], have been made with the Government of the Isle of Man with a view to affording relief from double taxation in relation to income tax or corporation tax and taxes of a similar character imposed by the laws of the Isle of Man; and
(b) that it is expedient that those arrangements have effect.
G. I. de Deney
Clerk of the Privy Council
Notes:[1] 1988 c. 1: section 788 is extended by section 10 of the Capital Gains Tax Act 1979 (c. 14).
[2] S.I. 1955/1205.
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