The Double Taxation Relief (Taxes on Income) (Poland) Order 2006 No. 3323

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STATUTORY INSTRUMENTS

2006 No. 3323
INCOME TAX
CORPORATION TAX
CAPITAL GAINS TAX
The Double Taxation Relief (Taxes on Income) (Poland) Order 2006

Made

14th December 2006

At the Court at Buckingham Palace, the 14th day of December 2006
Present,
The Queen's Most Excellent Majesty in Council
A draft of this Order was laid before the House of Commons in accordance with section 788(10) of the Income and Corporation Taxes Act 1988[1] ("ICTA") and section 173(7) of the Finance Act 2006 ("FA 2006") and approved by a resolution of the House.

     Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 788 of ICTA, and section 173(1) to (3) of FA 2006, by and with the advice of Her Privy Council, orders as follows—

Citation
     1. This Order may be cited as the Double Taxation Relief (Taxes on Income) (Poland) Order 2006.

Double taxation arrangements to have effect
     2. It is declared that—

Meriel McCullagh
Deputy Clerk of the Privy Council

EXPLANATORY NOTE

(This note is not part of the Order)

A Convention dealing with the avoidance of double taxation and fiscal evasion between the United Kingdom and Poland ("the Convention") is set out in the Schedule to this Order.

Article 1 of the Order provides for its citation.

Article 2 makes a declaration as to the effect and content of the arrangements set out in the Convention contained in Part 1 of the Schedule to the Order and that it is expedient that those arrangements should have effect.

A detailed explanation of the Convention can be found in the Explanatory Memorandum published with the Convention.

The Convention will enter into force on the date of the later of the notifications by each country of the completion of its legislative procedures. It will take effect in the United Kingdom in respect of taxes withheld at source, for income derived on or after 1st January in the calendar year next following that in which the notice is given in respect of income tax and capital gains tax, subject to the above provision in relation to withholding taxes, for any year of assessment beginning on or after 6^t^h April in the calendar year next following that in which the notice is given; and in respect of corporation tax, for any financial year beginning on or after 1st April in the calendar year next following that date. It will take effect in Poland in respect of taxes withheld at source to income derived on or after 1st January in the calendar year next following the year in which such notice has been given, and in respect of other taxes on income and capital gains to such taxes chargeable for any taxable year beginning on or after 1st January in the calendar year next following the year in which such notice has been given (see Article 28 of the Convention).

The date of entry into force will, in due course, be published in the London, Edinburgh and Belfast Gazettes.

Notes:

[1] 1988 c. 1. Section 788 is extended by section 277 of the Taxation of Chargeable Gains Act 1992 (c. 12). It has also been amended: the relevant amendments are those made by section 198(1) and (2) of the Finance Act 2003 (c.14) and section 176 of the Finance Act 2006 (c. 25). Section 176 of the Finance Act 2006 substituted a new subsection (10) in section 788.back

ISBN 0 11 075523 5

Prepared 4 January 2007

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URL: http://www.bailii.org/uk/legis/num_reg/2006/20063323.html

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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Double Taxation Relief (Taxes on Income) (Poland) Order 2006 No. 3323 URL: http://www.bailii.org/uk/legis/num_reg/2006/20063323.html