Section 2
Interpretation
of Income Tax (Exchange of Information Arrangements) Order, 2019
Subsidiary LegislationIn forceProvision 2 of 3
Section 2
In this Order, "Convention"-
(a)
means the Convention on Mutual Administrative Assistance in Tax
Matters done at Strasbourg on 25 January 1988, as amended by the
Protocol amending the Convention done at Paris on 27 May 2010, together with the declarations, set out in Part 1 of the Schedule; and
(b)
includes the reservations set out in Part 2 of the Schedule.