- Draft legislation
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Tax Information Exchange Agreement (Taxes on Income) (Virgin Islands) Order 2005 No. 1457
1.Article 17 of Directive 2003/48/EC (hereinafter referred to as “the...
5.The BVI has agreed to apply automatic exchange of information...
6.The BVI has legislation relating to undertakings for collective investment...
Article 8 Definition of “paying agent”
1.For the purposes of this Agreement, “paying agent” means any...
2.Any entity established in a contracting party to which interest...
3.The entity referred to in paragraph (2) of this Article...
4.Where the economic operator and the entity referred to in...
5.The legal persons exempted from sub-paragraph (a) of paragraph (2)...
Article 9 Definition of “interest payment”
1.For the purposes of this Agreement, “interest payment” means—
2.As regards paragraph (1)(c) and (d) of this Article, when...
3.As regards paragraph (1)(d) of this Article, when a paying...
4.When interest, as defined in paragraph (1) of this Article,...
7.The percentage referred to in paragraph 1(d) of this Article...
8.The percentages referred to in paragraph 1(d) of this Article...
Article 12 Transitional provisions for negotiable debt securities
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Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.