2020 No. 275
Capital Gains Tax
Corporation Tax
Income Tax
The Double Taxation Relief and International Tax Enforcement (Gibraltar) Order 2020
Made
At the Court at Buckingham Palace, the 11th day of March 2020
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 20101 and section 173(7) of the Finance Act 20062 and approved by a resolution of that House.
Accordingly, Her Majesty, in exercising the powers conferred upon Her by section 2(1) 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—