The Double Taxation Relief and International Tax Enforcement (Montserrat) Order 2011

• Citation: S.I. 2011/1083
• Sections: 2

Section 1 Citation

This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Montserrat) Order 2011.

Section 2 Double taxation and international tax enforcement arrangements to have effect

It is declared that—

(a) the arrangement set out in Part 1 of the Schedule to this Order and specified in the Exchange of Letters set out in Part 2 of that Schedule, which varies the arrangement set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Montserrat) Order 1947 and amended by the arrangement set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Montserrat) Order 1968 , has been made with the Government of Montserrat;

(b) the arrangement has been made with a view to affording relief from double taxation in relation to income tax, corporation tax and taxes of a similar character imposed by the laws of Montserrat and for the purpose of assisting international tax enforcement; and

(c) it is expedient that the arrangement should have effect.