Parochial Taxation (Guernsey) (Amendment) Law, 2008

To access the legislation in printable format, please click the "view printable version" button.

PROJET DE LOI

ENTITLED

The Parochial Taxation (Amendment) Law, 2008

THE STATES, in pursuance of their Resolution of the 27^th February, 2008[a], have approved the following provisions which, subject to the Sanction of Her Most Excellent Majesty in Council, shall have force of law in the island of Guernsey.

Amendment of Law of 1923.

1. The Law entitled "Loi relative à la Taxation Paroissiale" registered on the 27^th October, 1923[b] is further amended as follows.

2. In the Article entitled "Definitions"[c] for the words "L'Expression "Valeur contribuable" signifie la valeur dite "rateable value" énoncée de temps à autre dans le Cadastre Général de l'Île." substitute the following -

"L'expression "valeur contribuable" signifie le nombre des unités dites "assessable units" attribuées de temps à autre suivant les dispositions de l'Ordonnance intitulée "the Taxation of Real Property (Guernsey and Alderney) Ordinance, 2007", ".

3. In Article II[d] for all the text following the words "laquelle taxe sera levée" substitute -

"sur le propriétaire, et dans le cas d'une maison louée par le propriétaire, soit meublée soit en appartements, le propriétaire, ayant payé la dite taxe, aura le droit d'en recouvrer le montant de l'occupant.

La dite taxe peut être levée aux taux différents selon les catégories dites "property reference" des maisons, édifices, bâtiments et terres enoncées de temps à autre suivant les dispositions de l'Ordonnance intitulée "the Taxation of Real Property (Guernsey and Alderney) Ordinance, 2007".".

4. In Article III[e] the words "sur les Occupants", wherever appearing, are repealed.

Citation.

5. This Law may be cited as the Parochial Taxation (Guernsey) (Amendment) Law, 2008.

Commencement.

6. This Law shall come into force on the day of its registration on the Records of the Island of Guernsey but shall have effect only for the purposes of parochial tax levied in the Parishes' respective financial years beginning in 2009 and thereafter.

[a]	Article VII of Billet d'État No. II of 2008.
[b]	Ordres en Conseil Vol. VII, p. 146.
[c]	That Article was amended by Ordres en Conseil Vol. XIII, p. 351.
[d]	Article II was amended by Ordres en Conseil Vol. XIII, p. 351 and by Order in Council No. IX of 2001.
[e]	Article III was amended by Ordres en Conseil Vol. VII, p. 392.