Statutory Instrument 1994 No. 3216

The Double Taxation Relief (Taxes on Income) (Vietnam) Order 1994

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1994 No. 3216

INCOME TAX

The Double Taxation Relief (Taxes on Income) (Vietnam) Order 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) (Vietnam) Order 1994.

    2.    It is hereby declared—
 (a) that the arrangements specified in the Agreement set out in Part I of the Schedule to this Order and in the Exchange of Notes constituting an Agreement set out in Part II of that Schedule have been made with the Government of the Socialist Republic of Vietnam 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 Vietnam;
 (b) that those arrangements include provisions with respect to the exchange of information necessary for carrying out the domestic laws of the United Kingdom and the laws of Vietnam concerning taxes covered by the arrangements including, in particular, provisions about the prevention of fiscal evasion with respect to those taxes; and
 (c) that it is expedient that those arrangements should have effect.

R. P. Bulling

Deputy 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

Explanatory Note