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Statutory Instruments

2015 No. 801

Taxes

The International Tax Enforcement (Macao) Order 2015

Made

19th March 2015

At the Court at Buckingham Palace, the 19th day of March 2015

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 (Macao) Order 2015.

Tax information exchange agreement to have effect

2. It is declared that—

(a) the agreement set out in the Schedule to this Order has been made with the Government of the Macao Special Administrative Region of The People’s Republic of China with a view to the exchange of information foreseeably relevant to the administration or enforcement or recovery of the taxes, and debts relating to the taxes, covered by the agreement; and

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

Richard Tilbrook

Clerk of the Privy Council

Article 2

SCHEDULE

( 1 )

1. Citation

2. Tax information exchange agreement 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Status: This is the original version (as it was originally made).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 (Macao) Order 2015 (2015/801)

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