Mutual Legal Assistance (Tax Matters) (Amendment of Schedule) (No. 2) Order, 2013

Summary

This Order is a technical amendment to the Schedule of the Mutual Legal Assistance (Tax Matters) Order, 2011, which lists the tax information exchange agreements the British Virgin Islands has entered into. It corrects clerical errors in the text of the Agreement and Protocol between the British Virgin Islands and the Kingdom of the Netherlands in respect of Aruba, rather than creating any new substantive obligation.

• Nature of change: Amends the Schedule to the Mutual Legal Assistance (Tax Matters) Order, 2011 by inserting a corrective Addendum to the BVI Netherlands (Aruba) Agreement and Protocol.
• Corrections made: Replaces incorrect words and a signatory's surname (e.g. Requesting to Requested, Agreement to Protocol, O'Neal to Prime Minister) in specified lines of the Agreement and Protocol text.
• Effect: The corrected wording is deemed to have been included in the original Agreement and Protocol from the outset; no other terms or conditions are altered.

The Order is purely corrective and legislative in nature, formalising the negotiated Addendum between the BVI and Netherlands (for Aruba). It does not impose any new filing, reporting, or compliance requirement on regulated entities.