Double taxation arrangements

(1) If the Minister by Order declares that arrangements specified in the Order have been made with the Government of any territory outside Belize with a view to affording relief from double taxation in relation to income tax and any tax of a similar character imposed by the laws of that territory, and that it is expedient that those arrangements should have effect, the arrangements shall have effect. (2) On the making of an Order under this section with respect to arrangements relating to the United Kingdom, section 46 shall cease to have effect except in so far as the arrangements otherwise provide. (3) On the making of an Order under this section with respect to arrangements relating to any Commonwealth country other than the United Kingdom, or Belize, section 47 of this Act, shall cease to have effect as respects that territory except in so far as the arrangements otherwise provide. (4) Any Order made under this section may be revoked by a subsequent Order. (5) Where any arrangements have effect by virtue of this section, the obligation as to secrecy imposed by section 4 of this Act shall not prevent the disclosure to any authorised officer of the Government with which the arrangements are made of such information as is required to be disclosed under the (6) The Minister may make rules for carrying out the provisions of any arrangements having effect under this section. 49