International Cooperation Tax Information Exchange Agreements Amendment Act 2009
INTERNATIONAL COOPERATION (TAX INFORMATION
EXCHANGE AGREEMENTS) AMENDMENT ACT 2 0 0 9
1
BERMUDA
2009 : 13
INTERNATIONAL COOPERATION (TAX INFORMATION
EXCHANGE AGREEMENTS) AMENDMENT ACT 2009
[Date of assent: 25 March 2009]
[Operative Date: 25 March 2009]
WHEREAS it is expedient to amend the International
Cooperation (Tax Information Exchange Agreements) Act 2005;
Be it enacted by The Queen's Most Excellent Majesty, by and
with the advice and consent of the Senate and the House of Assembly of
Bermuda, and by the authority of the same, as follows:
Short title
1 This Act, which amends the International Cooperation (Tax
Information Exchange Agreements) Act 2005 (the “principal Act”), may be
cited as the International Cooperation (Tax Information Exchange
Agreements) Amendment Act 2009.
Amends section 4
2 Section 4(2) of the principal Act is amended by repealing
paragraph (a).
Amends section 6
3 Section 6 of the principal Act is amended by repealing
subsection (2) and replacing it with the following—
“(2) A person is not required to comply with a request for
information if the information is not in the person’s possession
or control.”.
