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The Bill also provides for incidental and connected purposes. Clause 1 provides the short title of the legislation. Clause 2 amends section 2 of the Tax Information Authority Act (2021 Revision) by repealing the section heading and substituting the section heading \u201cInterpretation\u201d. Clause 3 amends section 5(2) of the Tax Information Authority Act (2021 Revision) by inserting a new paragraph (l) after paragraph (k). The new paragraph (l) provides that an additional principal function of the Tax Information Authority is to enter into memoranda of understanding for the sharing of information with nine specified persons within the Islands, and such other persons within the Islands that Cabinet may by order specify, where the sharing of information is necessary for the discharge of the functions of the Tax Information Authority or of the person. The nine persons specified in paragraph (l) are the following \u2014 (a) the Anti-Corruption Commission established under section 3 of the AntiCorruption Act (2024 Revision); (b) the Cayman Islands Monetary Authority established under section 5 of the Monetary Authority Act (2020 Revision); (c) the competent authority prescribed by section 5 of the Beneficial Ownership Transparency Act (2026 Revision); (d) the Customs and Border Control Service established under section 3 of the Customs and Border Control Act (2024 Revision); (e) the Director of Public Prosecutions; (f) the Financial Reporting Authority established under section 3 of the Proceeds of Crime Act (2025 Revision); (g) the Registrar of Companies appointed under section 3 of the Companies Act (2026 Revision); Objects and Reasons Introduced (h) the Registrar of Lands appointed under section 5 of the Registered Land Act (2018 Revision); and (i) the Royal Cayman Islands Police Service. Clause 1 Introduced TAX INFORMATION AUTHORITY (AMENDMENT) BILL, 2026 A BILL FOR AN ACT TO AMEND THE TAX INFORMATION AUTHORITY ACT (2021 REVISION) TO PERMIT THE SHARING OF INFORMATION BETWEEN THE TAX INFORMATION AUTHORITY AND SPECIFIED GOVERNMENT ENTITIES WHERE THE SHARING OF INFORMATION IS NECESSARY FOR THE DISCHARGE OF THE FUNCTIONS OF THE TAX INFORMATION AUTHORITY OR GOVERNMENT ENTITY; AND FOR INCIDENTAL AND CONNECTED PURPOSES ENACTED by the Legislature of the Cayman Islands.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_1\", \"num\": \"1.\", \"text\": \"Short title 1. This Act may be cited as the Tax Information Authority (Amendment) Act, 2026.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_2\", \"num\": \"2.\", \"text\": \"Amendment of section 2 of the Tax Information Authority Act (2021 Revision) - definitions and interpretation 2. The Tax Information Authority Act (2021 Revision) is amended in section 2 by repealing the section heading \u201cDefinitions and interpretation\u201d and substituting the following section heading \u2014 \u201cInterpretation\u201d. Clause 3 Introduced\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_3\", \"num\": \"3.\", \"text\": \"Amendment of section 5 of the Tax Information Authority Act (2021 Revision) - functions of the Authority 3. The Tax Information Authority Act (2021 Revision) is amended in section 5(2) as follows \u2014 (a) in paragraph (j), by deleting the words \u201cstatistical information; and\u201d and substituting the words \u201cstatistical information;\u201d; (b) in paragraph (k), by deleting the full stop at the end of the paragraph and substituting the words \u201c; and\u201d; and (c) by inserting after paragraph (k) the following paragraph \u2014 \u201c(l) entering into memoranda of understanding with any of the following persons for the sharing of information where that sharing of information is necessary for the discharge of the functions of the Authority or of the person \u2014 (i) the Anti-Corruption Commission established under section 3 of the Anti-Corruption Act (2024 Revision); (ii) the Cayman Islands Monetary Authority established under section 5 of the Monetary Authority Act (2020 Revision); (iii) the competent authority prescribed by section 5 of the Beneficial Ownership Transparency Act (2026 Revision); (iv) the Customs and Border Control Service established under section 3 of the Customs and Border Control Act (2024 Revision); (v) the Director of Public Prosecutions; (vi) the Financial Reporting Authority  established under section 3 of the Proceeds of Crime Act (2025 Revision); (vii) the Registrar of Companies appointed under section 3 of the Companies Act (2026 Revision); (viii) the Registrar of Lands appointed under section 5 of the Registered Land Act (2018 Revision); (ix) the Royal Cayman Islands Police Service; or Clause 3 Introduced (x) any other person within the Islands that the Cabinet may by order specify.\u201d. Passed by the Parliament the day of , 2026. 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The new paragraph (l) provides that an\nadditional principal function of the Tax Information Authority is to enter into memoranda\nof understanding for the sharing of information with nine specified persons within the\nIslands, and such other persons within the Islands that Cabinet may by order specify, where\nthe sharing of information is necessary for the discharge of the functions of the Tax\nInformation Authority or of the person.\nThe nine persons specified in paragraph (l) are the following \u2014\n(a) the Anti-Corruption Commission established under section 3 of the AntiCorruption Act (2024 Revision);\n(b) the Cayman Islands Monetary Authority established under section 5 of the\nMonetary Authority Act (2020 Revision);\n(c) the competent authority prescribed by section 5 of the Beneficial Ownership\nTransparency Act (2026 Revision);\n(d) the Customs and Border Control Service established under section 3 of the\nCustoms and Border Control Act (2024 Revision);\n(e) the Director of Public Prosecutions;\n(f) the Financial Reporting Authority established under section 3 of the Proceeds of\nCrime Act (2025 Revision);\n(g) the Registrar of Companies appointed under section 3 of the Companies Act (2026\nRevision);\n\nObjects and Reasons\nTax Information Authority (Amendment) Bill, 2026\n\nPage 4\n Introduced\nc\n\n(h) the Registrar of Lands appointed under section 5 of the Registered Land Act (2018\nRevision); and\n(i) the Royal Cayman Islands Police Service.\n\nTax Information Authority (Amendment) Bill, 2026\nClause 1\n\nc\n Introduced\nPage 5\n\nCAYMAN ISLANDS\n\nTAX INFORMATION AUTHORITY\n(AMENDMENT) BILL, 2026\n\nA BILL FOR AN ACT TO AMEND THE TAX INFORMATION AUTHORITY ACT (2021\nREVISION) TO PERMIT THE SHARING OF INFORMATION BETWEEN THE TAX\nINFORMATION AUTHORITY AND SPECIFIED GOVERNMENT ENTITIES WHERE THE\nSHARING OF INFORMATION IS NECESSARY FOR THE DISCHARGE OF THE\nFUNCTIONS OF THE TAX INFORMATION AUTHORITY OR GOVERNMENT ENTITY;\nAND FOR INCIDENTAL AND CONNECTED PURPOSES\nENACTED by the Legislature of the Cayman Islands.\n1.\nShort title\n1.\nThis Act may be cited as the Tax Information Authority (Amendment) Act, 2026.\n2.\nAmendment of section 2 of the Tax Information Authority Act (2021 Revision)\n- definitions and interpretation\n2.\nThe Tax Information Authority Act (2021 Revision) is amended in section 2 by\nrepealing the section heading \u201cDefinitions and interpretation\u201d and substituting the\nfollowing section heading \u2014\n\u201cInterpretation\u201d.\n\nClause 3\nTax Information Authority (Amendment) Bill, 2026\n\nPage 6\n Introduced\nc\n\n3.\nAmendment of section 5 of the Tax Information Authority Act (2021 Revision)\n- functions of the Authority\n3.\nThe Tax Information Authority Act (2021 Revision) is amended in section 5(2) as\nfollows \u2014\n(a)\nin paragraph (j), by deleting the words \u201cstatistical information; and\u201d and\nsubstituting the words \u201cstatistical information;\u201d;\n(b) in paragraph (k), by deleting the full stop at the end of the paragraph and\nsubstituting the words \u201c; and\u201d; and\n(c)\nby inserting after paragraph (k) the following paragraph \u2014\n\u201c(l) entering into memoranda of understanding with any of the following\npersons for the sharing of information where that sharing of\ninformation is necessary for the discharge of the functions of the\nAuthority or of the person \u2014\n(i)\nthe Anti-Corruption Commission established under section\n3 of the Anti-Corruption Act (2024 Revision);\n(ii)\nthe Cayman Islands Monetary Authority established under\nsection 5 of the Monetary Authority Act (2020 Revision);\n(iii)\nthe competent authority prescribed by section 5 of the\nBeneficial Ownership Transparency Act (2026 Revision);\n(iv)\nthe Customs and Border Control Service established under\nsection 3 of the Customs and Border Control Act (2024\nRevision);\n(v)\nthe Director of Public Prosecutions;\n(vi)\nthe Financial Reporting Authority  established under section\n3 of the Proceeds of Crime Act (2025 Revision);\n(vii)\nthe Registrar of Companies appointed under section 3 of the\nCompanies Act (2026 Revision);\n(viii)\nthe Registrar of Lands appointed under section 5 of the\nRegistered Land Act (2018 Revision);\n(ix)\nthe Royal Cayman Islands Police Service; or\n\nTax Information Authority (Amendment) Bill, 2026\nClause 3\n\nc\n Introduced\nPage 7\n\n(x)\nany other person within the Islands that the Cabinet may by\norder specify.\u201d.\nPassed by the Parliament the\nday of\n, 2026.\nSpeaker\nClerk of the Parliament","akn_extracted_at":"2026-10-04 13:45:20.551295+00","is_tombstone":"f","tombstone_provenance":"{}","future_commencement_provenance":"{}","cms_id":"GZ-2026-BILL-LG47S2","law_type":"bill","year":"2026","number":"LG47S2","title":"Tax Information Authority (Amendment) Bill, 2026","status":"bill"},"provenance":{"files":[{"file_id":"299269","expr_id":"46067","kind":"akn_xml","filename":"kygazette-724040.akn.xml","source_url":null,"storage_path":"\/home\/q\/Dropbox\/coding\/kyleg-data\/working\/BILLS\/2026\/GZ-2026-BILL-LG47S2\/kygazette-724040.akn.xml","content_md5":"732dba008959aa9bdacc1f16061e4b9f","byte_size":"8165","http_last_modified":null,"fetched_at":"2026-10-04 13:45:20.569641+00"},{"file_id":"299267","expr_id":"46067","kind":"pristine_pdf","filename":"kygazette-724040.pdf","source_url":"https:\/\/gov.ky\/documents\/35692\/0\/TaxInformationAuthority%28Amendment%29Bill2026_INTRODUCED.pdf\/d92770cd-6e8e-5828-fc53-3c620213050c","storage_path":"\/home\/q\/Dropbox\/coding\/kyleg-data\/pristine\/BILLS\/2026\/GZ-2026-BILL-LG47S2\/kygazette-724040.pdf","content_md5":"3ee0720120239093ede9711ce74bfe20","byte_size":"308328","http_last_modified":null,"fetched_at":"2026-10-04 13:45:20.516532+00"},{"file_id":"299268","expr_id":"46067","kind":"working_pdf","filename":"kygazette-724040.pdf","source_url":"https:\/\/gov.ky\/documents\/35692\/0\/TaxInformationAuthority%28Amendment%29Bill2026_INTRODUCED.pdf\/d92770cd-6e8e-5828-fc53-3c620213050c","storage_path":"\/home\/q\/Dropbox\/coding\/kyleg-data\/working\/BILLS\/2026\/GZ-2026-BILL-LG47S2\/kygazette-724040.pdf","content_md5":"3ee0720120239093ede9711ce74bfe20","byte_size":"308328","http_last_modified":null,"fetched_at":"2026-10-04 13:45:20.516532+00"}],"paragraph_count":12,"latest_history":{"history_id":"340484","change_type":"CREATE","changed_at":"2026-10-04 13:45:20.515955+00","change_source":"GAZETTE_DELTA","change_reason":"Placeholder Work created from the Legislation Gazette LG47 S2\/2026 (kygazette pdf 724040): legislation.gov.ky is not available to this project; 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