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Statutory Instruments

2011 No. 1079

Taxes

The International Mutual Administrative Assistance in Tax Matters Order 2011

Made

7th April 2011

At the Court at Windsor Castle, the 7th day of April 2011

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 power conferred upon Her by sections 173(1) to (3) 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 Mutual Administrative Assistance in Tax Matters Order 2011.

Mutual administrative assistance arrangements to have effect

2. It is declared that—

(a) the arrangements relating to international tax enforcement set out in the joint Council of Europe/Organisation for Economic Co-operation and Development Convention on Mutual Administrative Assistance in Tax Matters( 2 ), as varied by the arrangements specified in the Protocol set out in the Schedule to this Order, have been made with the other signatories, and

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

Judith Simpson

Clerk of the Privy Council

Article 2

SCHEDULE

( 1 )

( 2 )

The Convention was given effect by the International Mutual Administrative Assistance in Tax Matters Order 2007 ( S.I. 2007/2126 ).

1. Citation

2. Mutual administrative assistance 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Status: This is the original version (as it was originally made).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 Mutual Administrative Assistance in Tax Matters Order 2011 (2011/1079)

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