173 International tax enforcement arrangements
Finance Act 2006 (2006 c 25) | Legislation

International tax arrangements

173  International tax enforcement arrangements

(1)     If Her Majesty by Order in Council declares that—

(a)     arrangements relating to international tax enforcement which are specified in the Order have been made in relation to any territory or territories outside the United Kingdom, and

(b)     it is expedient that those arrangements have effect,

those arrangements have effect (and do so in spite of anything in any enactment or instrument).

(2)     For the purposes of subsection (1) arrangements relate to international tax enforcement if they relate to any or all of the following—

(a)     the exchange of information foreseeably relevant to the administration, enforcement or recovery of any UK tax or foreign tax;

(b)     the recovery of debts relating to any UK tax or foreign tax;

(c)     the service of documents relating to any UK tax or foreign tax.

(3)     In this section—

“UK tax” means any tax or duty imposed under

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