Cap. 372 Art. 47AAssistance in the collection of taxes.

(1) The Commissioner shall lend assistance to foreign tax authorities in the collection of revenue claims in accordance with the provisions of applicable arrangements referred to in article 76

of the Income Tax Act where these exist.

(2) For the purposes of sub-article (1), a notice by the Commissioner to any person showing the amount of a revenue claim by a foreign tax authority to which he is liable for having failed to pay the said amount shall be sufficient evidence that the amount shown in the said notice is the amount due to be paid to the foreign tax authority by the said person.

(3) For the purposes of this article, the arrangements in relation to the collection of taxes shall determine the meaning of "taxes" and "revenue claims".