OpenLegislation

Article 2 Tax information exchange arrangements to have effect

Original text. Later amendments are not shown.

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 States of Jersey 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 including, in particular, provisions about the prevention of fiscal evasion with respect to those taxes; and

(b)

it is expedient that those arrangements should have effect.