---
title: "The International Tax Enforcement (British Virgin Islands) Order 2014"
id: e3a41bef-25c9-467c-9057-cd1a93038ace
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2014/1359
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/e3a41bef-25c9-467c-9057-cd1a93038ace
language: en
in_force_from: 2014-05-27
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2014/1359/data.xml
read_on: 2026-11-10
sha256: 74ef91188ca1a4435b309c1d9e027f138e9ce9d3e59092ccc5e81575067e6a9e
provisions: 4
---

# The International Tax Enforcement (British Virgin Islands) Order 2014

## Title and introductory text {#prelims}

2014 No. 1359
Capital Gains Tax
Corporation Tax
Income Tax
Inheritance Tax
Value Added Tax
The International Tax Enforcement (British Virgin Islands) Order 2014
Made
27th May 2014
At the Court at Buckingham Palace, the 27th day of May 2014
Present,
The Queen’s Most Excellent Majesty in Council
A draft of this Order was laid before the House of Commons in accordance with section 173(7) of the Finance Act 2006 and approved by a resolution of that House.
Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 173(1) to (3) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows—

## 1 Citation {#article-1}

This Order may be cited as the International Tax Enforcement (British Virgin Islands) Order 2014.

## 2 International tax enforcement arrangements to have effect {#article-2}

It is declared that—
(a) the arrangements specified in the Exchange of Letters set out in Part 1 of the Schedule to this Order and in the Arrangement set out in Part 2 of that Schedule, which amend the arrangements set out in Parts 1 and 2 of the Schedule to the Double Taxation Relief and International Tax Enforcement (Virgin Islands) Order 2009 have been made with the Government of the British Virgin Islands;
(b) the arrangements have been made with a view to the exchange of information foreseeably relevant to the administration or enforcement or recovery of the taxes, and debts relating to the taxes, covered by the Arrangement; and
(c) it is expedient that those arrangements should have effect.

## SCHEDULE 1 {#schedule-1}

Article 2
PART 1
PART 2