---
title: "The Double Taxation Relief and International Tax Enforcement (Belarus) (Revocation) Order 2025"
id: 7074d78b-bce9-48f1-9ad3-cccf1988a509
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2025/345
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/7074d78b-bce9-48f1-9ad3-cccf1988a509
language: en
in_force_from: 2025-03-12
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2025/345/data.xml
read_on: 2026-11-10
sha256: e65ed1e191acaf34d6c1971a95927c2d4434a670e09d98bdbc70d6330533eba3
provisions: 4
---

# The Double Taxation Relief and International Tax Enforcement (Belarus) (Revocation) Order 2025

## Title and introductory text {#prelims}

2025 No. 345
CAPITAL GAINS TAX
CORPORATION TAX
INCOME TAX
The Double Taxation Relief and International Tax Enforcement (Belarus) (Revocation) Order 2025
Made
12th March 2025
At the Court at Buckingham Palace, the 12th day of March 2025
Present,
The King's most excellent Majesty in Council
A draft of this Order was laid before the House of Commons in accordance with section 173(7) of the Finance Act 2006 and section 5(2) of the Taxation (International and Other Provisions) Act 2010 and approved by resolution of that House.
Accordingly, His Majesty, in exercising the powers conferred on Him by section 173 of the Finance Act 2006 and section 2 of the Taxation (International and Other Provisions) Act 2010, by and with the advice of His Privy Council, orders as follows—

## 1 Citation {#article-1}

This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Belarus) (Revocation) Order 2025.

## 2 Effect {#article-2}

This Order has effect—
(a) for the tax year 2025-26, and each subsequent tax year, in relation to—
(i) income tax,
(ii) capital gains tax, and
(iii) any taxes imposed by the law of the Republic of Belarus that are of a similar character to income tax or capital gains tax;
(b) for the financial year beginning on 1st April 2025, and each subsequent financial year, in relation to—
(i) corporation tax, and
(ii) any taxes imposed by the law of the Republic of Belarus that are of a similar character to corporation tax;
(c) on or after 1st April 2025 in relation to any other taxes.

## 3 Revocation {#article-3}

The Double Taxation Relief and International Tax Enforcement (Belarus) Order 2018 is revoked.