Draft Order in Council laid before the House of Commons under section 173(7) of the Finance Act 2006, for approval by resolution of that House.
2011 No.
The International Mutual Administrative Assistance in Tax Matters Order 2011
Made
At the Court at Buckingham Palace, the [date] day of [Month] 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 173(7) of the Finance Act 20061 and approved by a resolution of that House.
Accordingly, Her Majesty, in exercise of the power conferred upon Her by sections 173(1) to (3) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows—
Citation1
This Order may be cited as the International Mutual Administrative Assistance in Tax Matters Order 2011.
Mutual administrative assistance arrangements to have effect2
It is declared that—
a
the arrangements relating to international tax enforcement set out in the joint Council of Europe/Organisation for Economic Co-operation and Development Convention on Mutual Administrative Assistance in Tax Matters2, as varied by the arrangements specified in the Protocol set out in the Schedule to this Order, have been made with the other signatories, and
b
it is expedient that the arrangements should have effect.
SCHEDULE
(This note is not part of the Order)