This order 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 Norway. The document is issued by the British government to formalize the bilateral agreement reached between the two nations. It provides the specific regulatory text necessary to implement the treaty into domestic law, ensuring that taxpayers are not subjected to redundant tax liabilities on the same income in both jurisdictions.

Legal professionals and tax practitioners utilize this order as a primary source document for interpreting historical tax obligations between the United Kingdom and Norway. It is considered a foundational regulatory instrument for understanding the specific bilateral tax relations established in 1980.