The International Tax Enforcement (Guernsey) 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 (Guernsey) Order 2013.

Tax information exchange 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 agreement set out in Part 2 of the Schedule of the Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2009[^f00002], have been made with the States of Guernsey;

• (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, and debts relating to the taxes, covered by the agreement; and

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

SCHEDULE

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 (“the Arrangements”) which amend an agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the States of Guernsey for the exchange of information relating to tax matters (“the Agreement”). The Agreement was scheduled to the Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2009 (S.I. 2009/3011). This Order brings the Arrangements into effect.

The Agreement provides for the exchange of information relevant to the administration or enforcement or recovery of the taxes covered by the Agreement, by the revenue authorities of the two territories. Information will be exchanged in accordance with the provisions of the Agreement.

The Arrangements amend the Agreement to provide for the automatic and spontaneous exchange of such information.

Article 1 provides for citation.

Article 2 makes a declaration as to the effect and content of the Arrangements.

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 double taxation agreement.

Footnotes

[^f00001]: 2006 c. 25.

[^f00002]: S.I. 2009/3011.