Taxation (International and Other Provisions) Act 2010 section 5

Orders under section 2: contents and procedure

Section 5 sets out the rules governing what an Order in Council under section 2 may contain when it replaces an earlier Order, and the parliamentary approval process that must be followed before any such Order can be made.

• When a new Order revokes an earlier double taxation Order, it may include transitional provisions considered necessary or expedient
• Transitional provisions allow for a smooth changeover between the old and new arrangements
• No Order can be submitted to His Majesty in Council without prior parliamentary approval
• A draft of the Order must be laid before the House of Commons and approved by resolution before it can proceed