{
  "url": "https://openlegislation.uk/draft-international-tax-enforcement-marshall-islands-order-2013/note",
  "json_url": "https://openlegislation.uk/draft-international-tax-enforcement-marshall-islands-order-2013/note.json",
  "legislation": "ukdsi/2013/9780111101544",
  "legislation_title": "The International Tax Enforcement (Marshall Islands) Order 2013",
  "legislation_url": "https://openlegislation.uk/draft-international-tax-enforcement-marshall-islands-order-2013",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThe 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 Republic of the Marshall Islands. This Order brings the Agreement into effect.\nArticle 1 provides for citation.\nArticle 2 makes a declaration as to the effect and content of the Agreement.\nThe 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.\nThe Agreement will enter into force on the date of the later of the notifications by each country of the completion of its legislative procedures. It will take effect as follows:\n(c) in respect of requests relating to criminal tax matters, on the date of entry into force; and\n(d) for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date, or where there is no taxable period, all charges to tax arising on or after that date.\nThe date of entry into force will, in due course, be published in the London, Edinburgh and Belfast Gazettes.\nA Tax Information and Impact Note has not been prepared for this Order as a negligible impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111101544/note",
    "retrieved_at": "2026-10-30T15:15:18.457598+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."
}