Statutory Instruments
2012 No. 2933
Bank Levy
The Bank Levy: International Tax Enforcement Arrangements (Federal Republic of Germany) Order 2012
Made
22nd November 2012
Laid before the House of Commons
23rd November 2012
Coming into force
15th December 2012
The Treasury make the following Order in exercise of the powers conferred by paragraph 67A(1) of Schedule 19 to the Finance Act 2011( 1 ).
Citation, commencement and effect
1. This Order may be cited as the Bank Levy: International Tax Enforcement Arrangements (Federal Republic of Germany) Order 2012 and comes into force on 15th December 2012.
International tax enforcement arrangements to have effect
2. It is declared that—
(a) the international tax enforcement arrangements specified in Article 9 of the Convention set out in Part 1 of the Schedule to the Double Taxation Relief (Bank Levy) (Federal Republic of Germany) Order 2012( 2 ) and paragraph 2 of the Protocol set out in Part 2 of that Schedule have been made in relation to the Federal Republic of Germany;
(b) the international tax enforcement arrangements have been made in association with double taxation arrangements specified in that Order; and
(c) it is expedient that those international tax enforcement arrangements should have effect.
Robert Goodwill
Desmond Swayne
Two of the Lords Commissioners of Her Majesty’s Treasury
22nd November 2012
2011 c. 11 . Paragraph 67A of Schedule 19 was inserted by paragraph 11(2) of Schedule 34 to the Finance Act 2012 (c. 14) .