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Statutory Instruments

2014 No. 1356

Taxes

The International Tax Enforcement (Gibraltar) Order 2014

Made

27th May 2014

At the Court at Buckingham Palace, the 27th day of May 2014

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) 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 Tax Enforcement (Gibraltar) Order 2014.

International tax enforcement 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, which amend the arrangements set out in Parts 1 and 2 of the Schedule to the International Tax Enforcement (Gibraltar) Order 2010( 2 ), have been made with the Government of Gibraltar;

(b) the arrangements have been made with a view to the exchange of information foreseeably relevant to the administration or enforcement or recovery of the taxes covered by the arrangements; and

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

Ceri King

Deputy Clerk of the Privy Council

Article 2

SCHEDULE

PART 1

PART 2

( 1 )

( 2 )

S.I .2010/2680 .

1. Citation

2. International tax enforcement arrangements to have effect

SCHEDULE

PART 1

PART 2

Status: This is the original version (as it was originally made).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 2014 (2014/1356)

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