{
  "url": "https://openlegislation.uk/draft-international-mutual-administrative-assistance-in-tax-matters-order-2007/article-2",
  "json_url": "https://openlegislation.uk/draft-international-mutual-administrative-assistance-in-tax-matters-order-2007/article-2.json",
  "legislation": "ukdsi/2007/9780110774589",
  "legislation_title": "The International Mutual Administrative Assistance in Tax Matters Order 2007",
  "legislation_url": "https://openlegislation.uk/draft-international-mutual-administrative-assistance-in-tax-matters-order-2007",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Mutual administrative assistance arrangements to have effect",
  "text": "It is declared that—\n(a) arrangements relating to international tax enforcement that fall within the joint Council of Europe/Organisation for Economic Co-operation and Development Convention on Mutual Administrative Assistance in Tax Matters, signed on behalf of the United Kingdom on 24th May 2007, have been made in relation to the other signatory territories, and\n(b) it is expedient that those arrangements have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2007/9780110774589/article/2",
    "retrieved_at": "2026-10-30T15:17:47.534756+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}