Article 2 International tax enforcement arrangements to have effect

the arrangements specified in the Exchange of Letters set out in the Schedule to this Order replace the arrangements set out in the Schedule to the International Tax Enforcement (Bermuda) Order 2008^f1;

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 arrangements; and

it is expedient that those arrangements should have effect.