Statutory Instruments
2011 No. 1083
Taxes
The Double Taxation Relief and International Tax Enforcement (Montserrat) 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 5(2) of the Taxation (International and Other Provisions) Act 2010( 1 ) and section 173(7) of the Finance Act 2006( 2 ) and approved by a resolution of that House.
Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 2 of the Taxation (International and Other Provisions) Act 2010 and section 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 Double Taxation Relief and International Tax Enforcement (Montserrat) Order 2011.
Double taxation and international tax enforcement arrangements to have effect
2. It is declared that—
(a) the arrangement set out in Part 1 of the Schedule to this Order and specified in the Exchange of Letters set out in Part 2 of that Schedule, which varies the arrangement set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Montserrat) Order 1947( 3 ) and amended by the arrangement set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Montserrat) Order 1968( 4 ), has been made with the Government of Montserrat;
(b) the arrangement has been made with a view to affording relief from double taxation in relation to income tax, corporation tax and taxes of a similar character imposed by the laws of Montserrat and for the purpose of assisting international tax enforcement; and
(c) it is expedient that the arrangement should have effect.
Judith Simpson
Clerk of the Privy Council
Article 2
SCHEDULE
