# The International Tax Enforcement (Macao) Order 2015

Draft 2015, ISBN 9780111127421

The Schedule to this Order contains an agreement (“the Agreement”) dealing with the exchange of information for tax purposes between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Macao Special Administrative Region of The People’s Republic of China. This Order brings the Agreement into effect.

Made under: Finance Act 2006 (Section 173)

PDFs: Printed copy https://openlegislation.uk/draft-international-tax-enforcement-macao-order-2015/pdf/ukdsi_9780111127421_en.pdf; UK Draft Explanatory Memorandum https://openlegislation.uk/draft-international-tax-enforcement-macao-order-2015/pdf/ukdsiem_9780111127421_en.pdf

## Introductory text

Draft Order laid before the House of Commons under section 173(7) of the Finance Act 2006 for approval by resolution of that House.
Taxes
Made ***
At the Court at Buckingham Palace, the *** day of ***
Present,
The Queen’s Most Excellent Majesty in Council
A draft of this Order was laid before the House of Commons in accordance with section 173(7) of the Finance Act 2006 and approved by a resolution of that House.
Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 173(1) to (3) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows—

## 1 Citation

This Order may be cited as the International Tax Enforcement (Macao) Order 2015.

## 2 Tax information exchange agreement to have effect

It is declared that—
(a) the agreement set out in the Schedule to this Order has been made with the Government of the Macao Special Administrative Region of The People’s Republic of China 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
(b) it is expedient that the agreement should have effect.

## Signature

Name
Clerk of the Privy Council

## 



## Explanatory note

(This note is not part of the Order)
The Schedule to this Order contains an agreement (“the Agreement”) dealing with the exchange of information for tax purposes between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Macao Special Administrative Region of The People’s Republic of China. This Order brings the Agreement into effect.
Article 1 provides for citation.
Article 2 makes a declaration as to the effect and content of the Agreement.
The Agreement provides for the exchange of information foreseeably relevant to the administration or enforcement of the taxes covered by the Agreement by the revenue authorities of the two countries. Information will be exchanged in accordance with the provisions of the Agreement.
The Agreement will enter into force on the thirtieth day after the later of the notifications by each country of the completion of its legislative procedures. It will take effect as follows:
(c) in respect of requests relating to criminal matters, on the date of entry into force; and
(d) in respect of all other requests, for taxable periods beginning on or after the first day of January of the year next following the date of entry into force, or, where there is no taxable period, for all charges to tax arising on or after that date.
The date of entry into force will, in due course, be published in the London, Edinburgh and Belfast Gazettes.
A Tax Information and Impact Note has not been prepared for this Order as it gives effect to a previously announced policy to enact a tax information exchange agreement.

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Source: https://www.legislation.gov.uk/ukdsi/2015/9780111127421 (the official version)
Page: https://openlegislation.uk/draft-international-tax-enforcement-macao-order-2015
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.