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Statutory Instruments

2010 No. 2680

Taxes

The International Tax Enforcement (Gibraltar) Order 2010

Made

10th November 2010

At the Court at Buckingham Palace, the 10th day of November 2010

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 (Gibraltar) Order 2010.

Tax information exchange arrangements to have effect

2. 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 agreement set out in Part 2 of that Schedule have been made with the Government of Gibraltar with a view to the exchange of information foreseeably relevant to the administration or enforcement or recovery of taxes, and debts relating to the taxes, covered by the agreement; and

(b) it is expedient that those arrangements should have effect.

Judith Simpson

Clerk of the Privy Council

Article 2

SCHEDULE

( 1 )

1. Citation

2. Tax information exchange arrangements to have effect

SCHEDULE

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The International Tax Enforcement (Gibraltar) Order 2010 (2010/2680)

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