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The International Tax Enforcement (Bermuda) Order 2008
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- 2008 No. 1789
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Order)
An Arrangement dealing with the exchange of information for tax purposes between the United Kingdom and the British Overseas Territory of Bermuda (“the Arrangement”) is set out in the Schedule to this Order.
Article 2 makes a declaration as to the effect and content of arrangements set out in the Exchange of Letters contained in Part 1 of the Schedule to the Order and in the Arrangement contained in Part 2 of that Schedule and that it is expedient that those arrangements should have effect.
A detailed explanation of the Arrangement can be found in the Explanatory Memorandum published with the Arrangement and which may be accessed on the web site of the Office of Public Sector Information at http://www.opsi.gov.uk/stat.htm.
The Arrangement will enter into force on the date of the later of the notifications by each country of the completion of its legislative procedures and will take effect from 4th December 2008.
The date of entry into force will, in due course, be published in the London, Edinburgh and Belfast Gazettes.
A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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