The Double Taxation Relief and International Tax Enforcement (Montserrat) Order 2011
The Schedule to this Order contains an arrangement (“the New Arrangement”) which further amends an arrangement made in 1947 between the Government of the United Kingdom and the Government of Montserrat for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income (“the 1947 Arrangement”). The 1947 Arrangement was set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Montserrat) Order 1947 (S.I. 1947/2869) and subsequently amended by an arrangement set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Montserrat) Order 1968 (S.I. 1968/576). This Order brings the New Arrangement into effect.