The International Mutual Administrative Assistance in Tax Matters Order 2011
The Schedule to this Order contains a Protocol (“the Protocol”) signed on behalf of the United Kingdom of Great Britain and Northern Ireland on 27th May 2010, which amends the joint Council of Europe (“CoE”)/Organisation for Economic Co-operation and Development (“OECD”) Convention on Mutual Administrative Assistance in Tax Matters (“the Convention”). The Convention was given effect by the International Mutual Administrative Assistance in Tax Matters Order 2007 (S.I. 2007/2126). This Order brings into effect the Convention, as amended by the Protocol.