The International Tax Enforcement (British Virgin Islands) Order 2014

Citation

1.  This Order may be cited as the International Tax Enforcement (British Virgin Islands) Order 2014.

International tax enforcement 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 Arrangement set out in Part 2 of that Schedule, which amend the arrangements set out in Parts 1 and 2 of the Schedule to the Double Taxation Relief and International Tax Enforcement (Virgin Islands) Order 2009(1) have been made with the Government of the British Virgin Islands;

(b) the arrangements have been made 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 Arrangement; and

(c) it is expedient that those arrangements should have effect.

Ceri King

Deputy Clerk of the Privy Council