This order establishes the legal framework for the avoidance of double taxation and the prevention of fiscal evasion regarding income and capital gains between the United Kingdom and Norway. The document serves as a formal statutory instrument, drafted by the British government to ratify international treaty obligations. It provides the specific regulatory mechanisms required to ensure that taxpayers subject to the laws of both nations are not penalized by redundant tax liabilities.

Legal professionals and tax practitioners utilize this document as a primary source for interpreting the specific bilateral tax treaty obligations between the two nations. It is a technical, highly specialized text intended for regulatory compliance rather than general reading.