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.
Taxes
The International Tax Enforcement (Saint Christopher (Saint Kitts) and Nevis) Order 2011
Made [day] [Month] 2011

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 2006 and approved by a resolution of that House.
2006 c. 25.
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—

1 Citation
This Order may be cited as the International Tax Enforcement (Saint Christopher (Saint Kitts) and Nevis) Order 2011.

2 Tax information exchange arrangements to have effect
It is declared that—
(a) the arrangements set out in the agreement in Part 1 of the Schedule to this Order and the Exchange of Notes set out in Part 2 of that Schedule have been made with the Government of Saint Christopher (Saint Kitts) and Nevis 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 arrangements; and
(b) it is expedient that the arrangements should have effect.
Name Clerk of the Privy Council
SCHEDULE
Article 2

EXPLANATORY NOTE
(This note is not part of the Order)
The Schedule to this Order contains arrangements (“the Arrangements”) dealing with the exchange of information for tax purposes between the Government of the United Kingdom and the Government of Saint Christopher (Saint Kitts) and Nevis. This Order brings the Arrangements into effect.
Article 1 provides for citation.
Article 2 makes a declaration as to the effect and content of the Arrangements.
The Arrangements provide for the exchange of information foreseeably relevant to the administration or enforcement of the taxes covered by the Arrangements by the revenue authorities of the two countries. Information will be exchanged in accordance with the provisions of the Arrangements.
The Arrangements will enter into force on the date of the later of the notifications by each country of the completion of its legislative procedures. They will take effect as follows:
(a) in respect of requests relating to criminal tax matters, on the date of entry into force; and
(b) for all other requests, on that date, but only in relation to taxable periods beginning on or after the date of entry into force, or where there is no taxable period, for all charges to tax arising on or after that date.
The date of entry into force will, in due course, be published in the London, Edinburgh and Belfast Gazettes.
A full and final Impact Assessment has not been produced for this Order as a negligible impact on the private or voluntary sectors is foreseen.