Article 2 International tax enforcement arrangements to have effect

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, which amend the arrangements set out in Parts 1 and 2 of the Schedule to the International Tax Enforcement (Gibraltar) Order 2010^f1, have been made with the Government of Gibraltar;

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 covered by the arrangements; and

it is expedient that those arrangements should have effect.