The International Tax Enforcement (Jersey) Order 2013

Made: 11th December 2013

At the Court at Buckingham Palace, the 11th day of December 2013Present,The Queen’s Most Excellent Majesty in Council

Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 173(1) to (3) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows—

Citation

1

This Order may be cited as the International Tax Enforcement (Jersey) Order 2013.

International tax enforcement arrangements to have effect

2

It is declared that—

• (a) the arrangements specified in the Exchange of Letters set out in Part 1 of the Schedule to this Order and in the Agreement set out in Part 2 of that Schedule, which amend the arrangements set out in Parts 1 and 2 of the Schedule to the Double Taxation Relief and International Tax Enforcement (Jersey) Order 2009[^f00002], have been made with the Government of Jersey;

• (b) the arrangements have been made with a view to the exchange of information foreseeably relevant to the administration or enforcement or recovery of the taxes covered by the arrangements; and

• (c) it is expedient that those arrangements should have effect.

SCHEDULE

PART 1

PART 2

Signed

Richard Tilbrook — Clerk of the Privy Council

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

The Schedule to this Order contains arrangements comprising an Exchange of Letters and an Agreement (“the Arrangements”) amending the Agreement between the United Kingdom and Jersey for the exchange of information relating to tax matters (“the 2009 Agreement”). The 2009 Agreement was scheduled to the Double Taxation Relief and International Tax Enforcement (Jersey) Order 2009 (S.I. 2009/3012). This Order gives effect to the Arrangements.

Article 2 makes a declaration that it is expedient that the Arrangements should have effect.

The Arrangements relate to the exchange of information in tax matters and adds new Articles 5a and 5b to the 2009 Agreement to allow for the automatic and spontaneous exchange of information.

The Arrangements will enter into force on the date of the later of the notifications by each territory of the completion of its legislative procedures and take effect for information exchanged on or after that date.

The date of entry into force will, in due course, be published in the London,Edinburgh and Belfast Gazettes.

A Tax Information and Impact Note has not been produced for this Order as it gives effect to a previously announced policy to enact a tax information exchange agreement.

Footnotes

[^f00001]: 2006 c. 25.