This document establishes the legal framework for the avoidance of double taxation and the prevention of fiscal evasion regarding taxes on income between the United Kingdom and Finland. The order is issued by the British government to formalize the bilateral agreement reached between the two nations. It provides the specific regulatory language required to implement the treaty into domestic law, ensuring that income earned by residents of one country is not taxed twice by both jurisdictions. The text serves as the primary legislative instrument for the enforcement of these international tax protocols.

Legal professionals and tax practitioners utilize this document as a foundational reference for historical international tax compliance between the two nations. It is a highly technical legislative text intended for use by government officials, legal researchers, and corporate tax departments.