{
  "url": "https://openlegislation.uk/draft-international-mutual-administrative-assistance-in-tax-matters-order-2011/article-2",
  "json_url": "https://openlegislation.uk/draft-international-mutual-administrative-assistance-in-tax-matters-order-2011/article-2.json",
  "legislation": "ukdsi/2011/9780111506592",
  "legislation_title": "The International Mutual Administrative Assistance in Tax Matters Order 2011",
  "legislation_url": "https://openlegislation.uk/draft-international-mutual-administrative-assistance-in-tax-matters-order-2011",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Mutual administrative assistance arrangements to have effect",
  "text": "It is declared that—\n(a) the arrangements relating to international tax enforcement set out in the joint Council of Europe/Organisation for Economic Co-operation and Development Convention on Mutual Administrative Assistance in Tax Matters, as varied by the arrangements specified in the Protocol set out in the Schedule to this Order, have been made with the other signatories, and\n(b) it is expedient that the arrangements should have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The Convention was given effect by the International Mutual Administrative Assistance in Tax Matters Order 2007 (S.I. 2007/2126)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2011/9780111506592/article/2",
    "retrieved_at": "2026-10-30T14:54:02.257165+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."
}