Title and introductory text
2025 No. 344
Capital Gains Tax
Corporation Tax
Income Tax
The Double Taxation Relief (Russian Federation) (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 5(2) of the Taxation (International and Other Provisions) Act 2010 and approved by resolution of that House.
Accordingly, His Majesty, in exercising the power conferred upon Him by section 2 of the Taxation (International and Other Provisions) Act 2010, by and with the advice of His Privy Council, orders as follows—
Propose a change1 Citation
This Order may be cited as the Double Taxation Relief (Russian Federation) (Revocation) Order 2025.
Propose a change2 Effect
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 Russian Federation 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 Russian Federation that are of a similar character to that tax.
Propose a change3 Revocation
The Double Taxation Relief (Taxes on Income) (Russian Federation) Order 1994 is revoked.
Propose a change