Citation
1. This Order may be cited as the International Tax Enforcement (Gibraltar) Order 2010.
Tax information exchange 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 have been made with the Government of Gibraltar with a view to the exchange of information foreseeably relevant to the administration or enforcement or recovery of taxes, and debts relating to the taxes, covered by the agreement; and
(b)it is expedient that those arrangements should have effect.
Judith Simpson
Clerk of the Privy Council