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

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In force since 2025-03-12, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 4 provisions
  1. Title and introductory text
  2. 1 Citation
  3. 2 Effect
  4. 3 Revocation

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4 provisions

Title and introductory text

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—

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1 Citation

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

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2 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 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.

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3 Revocation

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

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