A Tax Information Exchange Agreement between the UK and San Marino, signed in London on 16 February 2010, entered into force on 27 July 2011. Follow the link below to view the text of the agreement on the legislation.gov website, 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 15 June 2011 may be found in the House of Commons official report, following which the draft Order was approved by Parliament on 16 June 2011.
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 27 July 2011 and for all other matters for taxable periods beginning, or charges to tax arising, on or after 1 January 2012.
HM Revenue & Customs
November 2011
