A Tax Information Exchange Agreement between the UK and The Bahamas, signed in Nassau on 29 October 2009, entered into force on 7 January 2011. Follow the link below to view the text of the agreement on the legislation.gov websitte, or you can obtain a copy from The Stationery Office.
The Stationery Office (Opens new window)
Details of the debate by the Second Delegated Legislation Committee of the 1 November 2010 may be found in the House of Commons official report, following which the draft Order was approved by Parliament on 2 November 2010.
Read the House of Commons Official Report (Opens new window)
The provisions of the agreement will take effect in respect of criminal tax matters from 1 January 2004 and for all other matters for taxable periods commencing, or charges to tax arising, on or after the date of entry into force.
HM Revenue & Customs
January 2011
