# The International Tax Enforcement (Gibraltar) Order 2010, Article 2: Tax information exchange arrangements to have effect


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 Government of Gibraltar with a view to the exchange of information foreseeably relevant to the administration or enforcement or recovery of taxes, and debts relating to the taxes, covered by the agreement; and
(b) it is expedient that those arrangements should have effect.

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Source: https://www.legislation.gov.uk/ukdsi/2010/9780111500170/article/2 (the official version)
Page: https://openlegislation.uk/draft-international-tax-enforcement-gibraltar-order-2010/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.