{
  "url": "https://openlegislation.uk/international-tax-enforcement-bermuda-order-2018",
  "json_url": "https://openlegislation.uk/international-tax-enforcement-bermuda-order-2018.json",
  "id": "uksi/2018/518",
  "title": "The International Tax Enforcement (Bermuda) Order 2018",
  "short_title": "International Tax Enforcement (Bermuda) 2018",
  "long_title": "An arrangement comprising an Exchange of Letters dealing with the exchange of information for tax purposes between the United Kingdom and the British Overseas Territory of Bermuda (“the 2017 Arrangement”) is set out in the Schedule to the Order.",
  "citation": "S.I. 2018/518",
  "type": "uksi",
  "year": "2018",
  "number": "518",
  "version": "current",
  "date": "2018-04-24",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/international-tax-enforcement-bermuda-order-2018/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation",
      "url": "https://openlegislation.uk/international-tax-enforcement-bermuda-order-2018/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "International tax enforcement arrangements to have effect",
      "url": "https://openlegislation.uk/international-tax-enforcement-bermuda-order-2018/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Revocation",
      "url": "https://openlegislation.uk/international-tax-enforcement-bermuda-order-2018/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/international-tax-enforcement-bermuda-order-2018/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/international-tax-enforcement-bermuda-order-2018/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/international-tax-enforcement-bermuda-order-2018/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2018-04-25",
      "size": 115079,
      "url": "https://openlegislation.uk/international-tax-enforcement-bermuda-order-2018/pdf/uksi_20180518_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2018/518/pdfs/uksi_20180518_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2018-04-25",
      "size": 30840,
      "url": "https://openlegislation.uk/international-tax-enforcement-bermuda-order-2018/pdf/uksiem_20180518_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2018/518/pdfs/uksiem_20180518_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2006/25",
      "title": "Finance Act 2006",
      "url": "https://openlegislation.uk/finance-act-2006",
      "provisions": [
        "section/173"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/international-tax-enforcement-bermuda-order-2018/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/international-tax-enforcement-bermuda-order-2018/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/international-tax-enforcement-bermuda-order-2018/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/518",
    "retrieved_at": "2026-10-28T22:58:38.817905+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."
}