s.23Conflict of laws
23
Section 23Part 0 —

Conflict of laws

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This Act does not derogate from the provisions of —
the Confidential Information Disclosure Act, 2016 [Law 23 of 2016];
the Mutual Legal Assistance (United States of America) Act (2015 Revision);
the Proceeds of Crime Act (2024 Revision);
the Evidence (Proceedings in Other Jurisdictions) (Cayman Islands) Order 1978; or
any other law enabling international cooperation in criminal matters.
This Act does not apply to a request for the exchange of information made pursuant to a law or an agreement which has legal effect in the Islands and which enables international cooperation in taxation matters.
Where there is any inconsistency between this Act and the Convention, this Act shall prevail to the extent of the inconsistency.
In subsection (2) —
“taxation matters” means matters relating to the collection, calculation or assessment of a tax or matters incidental thereto.

Defined Terms

taxation matters

Cross References