The International Tax Enforcement (Gibraltar) Order 2014
The Schedule to this Order contains arrangements comprising an Exchange of Letters and an Agreement (“the Arrangements”) amending the Agreement between the United Kingdom and Gibraltar for the exchange of information relating to tax matters (“the 2009 Agreement”). The 2009 Agreement was scheduled to the International Tax Enforcement (Gibraltar) Order 2010 (S.I. 2010/2680). This Order gives effect to the Arrangements.