Statutory Instrument 1992 No. 3206

The Double Taxation Relief (Taxes on Income) (Falkland Islands) Order 1992

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© Crown Copyright 1992

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1992 No. 3206

INCOME TAX

The Double Taxation Relief (Taxes on Income) (Falkland Islands) Order 1992

At the Court at Buckingham Palace, the 17th day of December 1992

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) (Falkland Islands) Order 1992.

    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) (Falkland Islands) Order 1984^[2], have been made with the Government of the Falkland Islands with a view to affording relief from double taxation in relation to income tax, corporation tax or capital gains tax and taxes of a similar character imposed by the laws of the Falkland Islands; and
 (b) that it is expedient that those arrangements should have effect.

N. H. Nicholls

Clerk of the Privy Council

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

[2] S.I. 1984/363. back

Explanatory Note