The Protocol between the United Kingdom and Luxembourg which was signed in London on 2 July 2009, entered into force on 28 April 2010.
The text has been published as The Double Taxation Relief and International Tax Enforcement (Luxembourg) Order 2010 (Statutory Instrument No.237), copies of which can be obtained from The Stationery Office.
The text of the Order can also be accessed on the web site of the Office of Public Sector Information here
In the United Kingdom the provisions of the Convention will take effect from 1 April 2011 for Corporation Tax purposes and from 6 April 2011 for Income Tax and Capital Gains Tax purposes. In Luxembourg the provisions will take effect from 1 January 2011.