The Double Taxation Relief and International Tax Enforcement (Belgium) Order 2014
The Schedule to this Order contains a Protocol (“the Arrangements”) which further amend a convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains (the “Convention”). The Convention was scheduled to the Double Taxation Relief (Taxes on Income) (Belgium) Order (S.I. 1987/2053) and was previously amended by the arrangements scheduled to Double Taxation Relief and International Tax Enforcement (Belgium) 2010 (S.I. 2010/2979). This Order brings the Arrangements into effect.