Statutory Instruments
2008 No. 1789
Taxes
The International Tax Enforcement (Bermuda) Order 2008
Made
9th July 2008
At the Court at Buckingham Palace, the 9th day of July 2008
Present,
The Queen’s Most Excellent Majesty in Council
A draft of this Order was laid before the House of Commons in accordance with section 173(7) of the Finance Act 2006( 1 ) and approved by a resolution of that House.
Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 173(1) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows—
Citation
1. This Order may be cited as the International Tax Enforcement (Bermuda) Order 2008.
Tax information exchange arrangements to have effect
2. —(1) It is declared that—
(a) the arrangements specified in the Exchange of Letters set out in Part 1 of the Schedule to this Order and in the Arrangement set out in Part 2 of that Schedule have been made with the Government of Bermuda with a view to the exchange of information foreseeably relevant to the administration or enforcement or recovery of the taxes, and debts relating to the taxes, covered by the arrangements; and
(b) it is expedient that those arrangements should have effect.
Judith Simpson
Clerk of the Privy Council
Article 2