{
  "url": "https://openlegislation.uk/draft-international-tax-enforcement-gibraltar-order-2014/article-2",
  "json_url": "https://openlegislation.uk/draft-international-tax-enforcement-gibraltar-order-2014/article-2.json",
  "legislation": "ukdsi/2014/9780111110553",
  "legislation_title": "The International Tax Enforcement (Gibraltar) Order 2014",
  "legislation_url": "https://openlegislation.uk/draft-international-tax-enforcement-gibraltar-order-2014",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "International tax enforcement arrangements to have effect",
  "text": "It is declared that—\n(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, which amend the arrangements set out in Parts 1 and 2 of the Schedule to the International Tax Enforcement (Gibraltar) Order 2010, have been made with the Government of Gibraltar;\n(b) 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\n(c) it is expedient that those arrangements should have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I .2010/2680."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2014/9780111110553/article/2",
    "retrieved_at": "2026-10-30T15:13:37.132695+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."
}