Schedule 2A, Part 2, paragraph 9(4)

In determining whether the test in sub-paragraph (1) is satisfied, the Treasury must have regard to— memoranda describing how the UK entities and the Gibraltar entities intend to co-operate, arrangements for the UK entities to obtain information and documents from the Gibraltar entities, arrangements for the verification of such information and documents (whether by, or by a person appointed by, a UK entity or a Gibraltar entity), arrangements for the Gibraltar entities to obtain information and documents from the UK entities, and anything else that the Treasury consider relevant.

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Source: legislation.gov.uk · retrieved 2026-09-04