A Tax Information Exchange Arrangement between the UK and the Turks and Caicos Islands, signed in London on 22 July 2009, entered into force on 25 January 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 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 arrangement will take effect in respect of criminal tax matters from 25 January 2011 and for all other matters for taxable periods commencing, or charges to tax arising, on or after 25 January 2011.
HM Revenue & Customs
March 2011
