The tax information exchange agreement and an arrangement amending the 1955 double taxation arrangement between the UK and the Isle of Man signed on 29 September 2008 entered into force on 2 April 2009.
The text has been published as the Schedule to The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Isle of Man) Order 2009 (PDF 80K) (Statutory Instrument 2009 No 228) copies of which can be obtained from the Stationery Office.
The text of the order can also be accessed on the website of the Office of Public Sector Information.
The provisions of the agreement will take effect in the UK and the Isle of Man from 2 April 2009.
The provisions of the arrangement will take effect in the Isle of Man from 6 April 2009 and in the UK from 1 April 2010 for the purposes of corporation...
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