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(This note is not part of the Order)
This Order brings into effect international tax enforcement arrangements in respect of the exchange of information foreseeably relevant to the administration or enforcement of the bank levy and the equivalent German levy. The arrangements are contained in a Convention and a Protocol (“the double taxation arrangements”) made between the United Kingdom of Great Britain and Northern Ireland and the Federal Republic of Germany for the avoidance of double taxation. The double taxation arrangements were given effect by the Double Taxation Relief (Bank Levy) (Federal Republic of Germany) Order 2012.
The double taxation arrangements will enter into force on the day of the exchange of the instruments of ratification.
The date of entry into force of the double taxation arrangements will, in due course, be published in the London, Edinburgh and BelfastGazettes.
In line with government commitments, a Tax Information and Impact Note has not been prepared for this Order as it gives effect to a previously announced policy to enact a double taxation agreement.
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