Article 2 Tax information exchange arrangements to have effect
It is declared that—
(a)
the arrangements set out in the agreement in Part 1 of the Schedule to this Order and the Exchange of Notes set out in Part 2 of that Schedule have been made with the Government of Saint Christopher (Saint Kitts) and Nevis 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 arrangements; and
(b)
it is expedient that the arrangements should have effect.