{
  "url": "https://openlegislation.uk/draft-international-tax-enforcement-guernsey-order-2013",
  "json_url": "https://openlegislation.uk/draft-international-tax-enforcement-guernsey-order-2013.json",
  "id": "ukdsi/2013/9780111105306",
  "title": "The International Tax Enforcement (Guernsey) Order 2013",
  "short_title": "International Tax Enforcement (Guernsey) 2013",
  "long_title": "The Schedule to this Order contains arrangements (“the Arrangements”) which amend an agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the States of Guernsey for the exchange of information relating to tax matters (“the Agreement”). The Agreement was scheduled to the Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2009 (S.I. 2009/3011). This Order brings the Arrangements into effect.",
  "citation": "Draft 2013, ISBN 9780111105306",
  "type": "ukdsi",
  "year": "2013",
  "number": "9780111105306",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-international-tax-enforcement-guernsey-order-2013/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation",
      "url": "https://openlegislation.uk/draft-international-tax-enforcement-guernsey-order-2013/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Tax information exchange arrangements to have effect",
      "url": "https://openlegislation.uk/draft-international-tax-enforcement-guernsey-order-2013/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-international-tax-enforcement-guernsey-order-2013/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/draft-international-tax-enforcement-guernsey-order-2013/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-international-tax-enforcement-guernsey-order-2013/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2013-10-27",
      "size": 26741,
      "url": "https://openlegislation.uk/draft-international-tax-enforcement-guernsey-order-2013/pdf/ukdsi_9780111105306_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111105306/pdfs/ukdsi_9780111105306_en.pdf"
    },
    {
      "title": "UK Draft Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2013-10-27",
      "size": 17375,
      "url": "https://openlegislation.uk/draft-international-tax-enforcement-guernsey-order-2013/pdf/ukdsiem_9780111105306_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111105306/pdfs/ukdsiem_9780111105306_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2006/25",
      "title": "Finance Act 2006",
      "url": "https://openlegislation.uk/finance-act-2006",
      "provisions": [
        "section/173"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-international-tax-enforcement-guernsey-order-2013/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-international-tax-enforcement-guernsey-order-2013/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-international-tax-enforcement-guernsey-order-2013/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111105306",
    "retrieved_at": "2026-10-30T15:14:41.078518+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."
}