The Montserrat Reporting of Savings Income Information Order 2005
This Order in Council ensures that arrangements are in place in Montserrat as envisaged by Article 17(2)(ii) of Council Directive 2003/48/EC of 3rd June 2003 on taxation of savings income in the form of interest payments (“the European Savings Directive”) as amended by the Council Decision 2004/587/EC of 19 July 2004 concerning the date of application of the European Savings Directive.