{
  "url": "https://openlegislation.uk/draft-international-tax-enforcement-macao-order-2015/article-2",
  "json_url": "https://openlegislation.uk/draft-international-tax-enforcement-macao-order-2015/article-2.json",
  "legislation": "ukdsi/2015/9780111127421",
  "legislation_title": "The International Tax Enforcement (Macao) Order 2015",
  "legislation_url": "https://openlegislation.uk/draft-international-tax-enforcement-macao-order-2015",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Tax information exchange agreement to have effect",
  "text": "It is declared that—\n(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\n(b) it is expedient that the agreement should have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2015/9780111127421/article/2",
    "retrieved_at": "2026-10-30T15:10:32.622781+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."
}