{
  "url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-gibraltar-order-2006/article-2",
  "json_url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-gibraltar-order-2006/article-2.json",
  "legislation": "ukdsi/2006/0110745140",
  "legislation_title": "The Tax Information Exchange Agreement (Taxes on Income) (Gibraltar) Order 2006",
  "legislation_url": "https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-gibraltar-order-2006",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Declaration about exchange of information",
  "text": "(1) It is declared that the arrangements specified in the Agreement set out in the Schedule to this Order have been made with the Government of Gibraltar with a view to the exchange of information foreseeably relevant to the administration or enforcement of—\n(a) the domestic laws of the United Kingdom concerning income tax, capital gains tax and corporation tax; and\n(b) the laws of Gibraltar concerning taxes imposed by Gibraltar which are of a similar character to any of those taxes.\n(2) It is further declared that it is expedient that the arrangements referred to in paragraph (1) 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/2006/0110745140/article/2",
    "retrieved_at": "2026-10-30T15:21:12.687732+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."
}