Article 2 Tax information exchange 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 agreement set out in Part 2 of the Schedule of the Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2009^f1, have been made with the States of Guernsey;

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 agreement; and

it is expedient that those arrangements should have effect.