This document establishes the legal framework for the avoidance of double taxation between the United Kingdom and Belgium regarding income tax. The order, issued by the British government, formalizes the bilateral agreement intended to prevent taxpayers from being taxed on the same income in both jurisdictions. It serves as a primary legal instrument for international fiscal cooperation and regulatory alignment between the two nations.

Legal professionals and tax practitioners utilize this order as a foundational reference for historical international tax compliance between the UK and Belgium. It is recognized as a technical document intended for specialized research into the evolution of bilateral tax treaties.