Statutory Instrument 1994 No. 3208

The Double Taxation Relief (Taxes on Income) (Isle of Man) Order 1994

(The document as of February, 2008)

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STATUTORY INSTRUMENTS

1994 No. 3208

INCOME TAX

The Double Taxation Relief (Taxes on Income) (Isle of Man) Order 1994

Made	14th December 1994

At the Court at Buckingham Palace, the 14th day of December 1994

Present,

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 1994.

    2.    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], as amended by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Isle of Man) Order 1991^[3], 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.

R. P. Bulling

Deputy Clerk of the Privy Council

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Notes:

[1] 1988 c. 1: section 788 is extended by section 277 of the Taxation of Chargeable Gains Act 1992 (c. 12).

[2] S.I. 1955/1205.

[3] S.I. 1991/2880.

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