- Draft legislation
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Tax Information Exchange Agreement (Taxes on Income) (Virgin Islands) Order 2005 No. 1457
2. The British Virgin Islands (“BVI”) is not a member of the European Union and not within the European Union fiscal territory, but the Government of the United Kingdom has requested the Government of the BVI to voluntarily apply the provisions of the Directive;
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