{
  "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005",
  "json_url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005.json",
  "id": "ukdsi/2005/0110728513",
  "title": "The Tax Information Exchange Agreement (Taxes on Income) (Aruba) Order 2005",
  "short_title": "Tax Information Exchange Agreement (Taxes on Income) (Aruba) 2005",
  "long_title": "The Tax Information Exchange Agreement between the United Kingdom and Aruba is set out in the Schedule to this Order.",
  "citation": "Draft 2005, ISBN 0110728513",
  "type": "ukdsi",
  "year": "2005",
  "number": "0110728513",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation",
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Declaration about exchange of information",
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "CONVENTION BETWEEN THE KINGDOM OF THE NETHERLANDS IN RESPECT OF ARUBA AND THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND CONCERNING THE AUTOMATIC EXCHANGE OF INFORMATION ABOUT SAVINGS INCOME IN THE FORM OF INTEREST PAYMENTS",
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/crossheading/general-scope",
      "kind": "crossheading",
      "number": "Article 1",
      "heading": "General Scope",
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/schedule/crossheading-general-scope",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/definitions",
      "kind": "crossheading",
      "number": "Article 2",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/schedule/crossheading-definitions",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/identity-and-residence-of-beneficial-owners",
      "kind": "crossheading",
      "number": "Article 3",
      "heading": "Identity and residence of beneficial owners",
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/schedule/crossheading-identity-and-residence-of-beneficial-owners",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/automatic-exchange-of-information",
      "kind": "crossheading",
      "number": "Article 4",
      "heading": "Automatic exchange of information",
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/schedule/crossheading-automatic-exchange-of-information",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/transposition",
      "kind": "crossheading",
      "number": "Article 5",
      "heading": "Transposition",
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/schedule/crossheading-transposition",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/annex",
      "kind": "crossheading",
      "number": "Article 6",
      "heading": "Annex",
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/schedule/crossheading/annex",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/entry-into-force",
      "kind": "crossheading",
      "number": "Article 7",
      "heading": "Entry Into Force",
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/schedule/crossheading-entry-into-force",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/termination",
      "kind": "crossheading",
      "number": "Article 8",
      "heading": "Termination",
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/schedule/crossheading-termination",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/n2",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/schedule-n2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/n2/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Provisions relating to secrecy",
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/schedule-n2/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/n2"
    },
    {
      "path": "schedule/n2/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Provisions relating to secrecy",
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/schedule-n2/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/n2"
    },
    {
      "path": "schedule/n2/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Provisions relating to secrecy",
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/schedule-n2/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/n2"
    },
    {
      "path": "schedule/n2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Provisions relating to secrecy",
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/schedule-n2/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/n2"
    },
    {
      "path": "schedule/n2/part/II",
      "kind": "part",
      "number": "II",
      "heading": "Exchange of Notes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/n2"
    },
    {
      "path": "schedule/n2/part/II/crossheading/note-from-the-united-kingdom",
      "kind": "crossheading",
      "number": null,
      "heading": "Note from the United Kingdom",
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/schedule-n2/part-II/crossheading-note-from-the-united-kingdom",
      "extent": null,
      "status": null,
      "parent": "schedule/n2/part/II"
    },
    {
      "path": "schedule/n3",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/n3/crossheading/note-from-the-kingdom-of-the-netherlands-in-respect-of-aruba",
      "kind": "crossheading",
      "number": null,
      "heading": "Note from the Kingdom of the Netherlands in respect of Aruba",
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/schedule-n3/crossheading-note-from-the-kingdom-of-the-netherlands-in-respect-of-aruba",
      "extent": null,
      "status": null,
      "parent": "schedule/n3"
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-aruba-order-2005/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110728513",
    "retrieved_at": "2026-10-30T15:22:21.267127+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."
}