# The Tax Information Exchange Agreement (Taxes on Income) (Gibraltar) Order 2006, Article 2: Declaration about exchange of information


(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—
(a) the domestic laws of the United Kingdom concerning income tax, capital gains tax and corporation tax; and
(b) the laws of Gibraltar concerning taxes imposed by Gibraltar which are of a similar character to any of those taxes.
(2) It is further declared that it is expedient that the arrangements referred to in paragraph (1) should have effect.

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Source: https://www.legislation.gov.uk/ukdsi/2006/0110745140/article/2 (the official version)
Page: https://openlegislation.uk/draft-tax-information-exchange-agreement-taxes-on-income-gibraltar-order-2006/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.