S.L. 123.133 ст. 2Arrangements to have effect. WHEREAS Parties") exchange of WHEREAS against WHEREAS from the UK this Agreement WHEREAS governing the NOW, Agreement the The of information the domestic including enforcement the and requested delay effective A requested its authorities territorial 1. This Contracting 2

It is hereby declared:

(a) that the arrangements specified in the Agreement set out in the Schedule to this Order have been made with the Government of Gibraltar with a view to preventing fiscal evasion in relation to taxes of every kind and description imposed by the laws of Gibraltar;

(b) that it is expedient that those arrangements should have effect;

(c) that the Agreement has entered into force on 1 April 2012. SCHEDULE (Article 2)

AGREEMENT BETWEEN THE GOVERNMENT OF MALTA AND THE GOVERNMENT OF GIBRALTAR FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS

the Government of Malta and the Government of Gibraltar ("the recognise that present legislation already provides for cooperation and the information in criminal tax matters; the Parties have long been active in international efforts in the fight financial and other crimes, including the targeting of terrorist financing; it is acknowledged that Gibraltar under the terms of its Entrustment has the right to negotiate, conclude, perform and subject to the terms of terminate a Tax Information Exchange Agreement with Malta; the Parties wish to enhance and facilitate the terms and conditions exchange of information relating to taxes; THEREFORE, the Parties have agreed to conclude the following which contains obligations on the part of the Government of Malta and Government of Gibraltar only:

Article 1 Scope of the Agreement competent authorities of the Parties shall provide assistance through exchange that is foreseeably relevant to the administration and enforcement of laws of the Parties concerning the taxes covered by this Agreement, information that is foreseeably relevant to the determination, assessment, or collection of tax with respect to persons subject to such taxes, or to investigation or prosecution of tax matters in relation to such persons. The rights safeguards secured to persons by the laws or administrative practice of the Party remain applicable to the extent that they do not unduly prevent or exchange of information. Article 2 Jurisdiction

Party is not obligated to provide information which is neither held by nor in the possession or control of persons who are within its jurisdiction. Article 3

Taxes Covered Agreement shall apply to taxes of every kind and description in the Parties. Agreement shall apply also to any identical taxes imposed after the date of the Agreement in addition to or in place of the existing taxes. This shall also apply to any substantially similar taxes imposed after the date of the Agreement in addition to or in place of the existing taxes if the Parties so agree. The competent authority of each Party shall notify substantial changes in laws which may affect the obligations of that to this Agreement.

Article 4 Definitions