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 Cyprus. The text is a statutory instrument issued by the British government, providing the formal text of the bilateral agreement and the legislative authority required to implement its provisions within the United Kingdom's legal system.

Legal professionals and tax practitioners utilize this document as a primary source for interpreting international tax obligations between the two jurisdictions. It is considered a foundational reference for understanding the historical and legal application of the 1980 treaty.