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 Luxembourg. The text serves as a formal statutory instrument, outlining the specific articles and protocols agreed upon by the governments of Great Britain and the Grand Duchy of Luxembourg to regulate cross-border tax liabilities. It provides the necessary legal definitions and administrative procedures required for tax authorities to implement these bilateral fiscal policies.

Legal professionals and tax practitioners utilize this order as a primary source for interpreting bilateral tax obligations between the two nations. It is considered a technical reference document for those navigating international tax compliance and treaty law.