It is hereby declared -

(a) that the arrangements specified in the Convention, the Protocol thereto and the notes exchanged on behalf of the Government and the Government of the United States of America the texts of which are set out in the Schedule to this Order have been made with the Government of the United States of America in relation to affording relief from double taxation in respect of income tax, corporation tax or capital gains tax and any taxes of a similar character, imposed by the laws of the State or by the laws of the United States of America, and

(b) that it is expedient that those arrangements should have the force of law.