Chapter INTM152020

Published date09 April 2016
Record NumberINTM152020

The Commissioners for HM Revenue and Customs are responsible for the negotiation of the terms of agreements, subject to ministerial approval. Once the draft agreement is agreed by the representatives of both countries they initial the draft. The final text is subsequently signed on behalf of both countries and in the United Kingdom is then laid before the House of Commons in the form of a draft Statutory Instrument. When approved, it receives the Royal Assent by Order in Council (TIOPA10/S2).

Each country has to notify the other that it has done everything necessary...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT