Income Tax (Guernsey) (Amendment) Law, 2003

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PROJET DE LOI

ENTITLED

The Income Tax (Guernsey) (Amendment) Law, 2003

THE STATES, in pursuance of their Resolution of the 27^th day of March, 2003[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 islands of Guernsey and Herm.

Amendment of 1975 Law.

1. (1) The Income Tax (Guernsey) Law, 1975, as amended[b], hereinafter referred to as "the Law of 1975", is further amended as follows.

(2) In section 51(2) of the Law of 1975 the words "and who", and paragraphs (a) and (b), are repealed.

(3) In section 68(1) of the Law of 1975 for the words "by an accountant competent to appear on an appeal in accordance with the provisions of subsection (2) of section seventy-eight of this Law" substitute the following -

"by an accountant who is a member of the Institute of Chartered Accountants in England and Wales, the Institute of Chartered Accountants of Scotland, the Institute of Chartered Accountants in Ireland or the Association of Chartered Certified Accountants, or who holds an equivalent qualification approved by the Administrator.".

(4) For section 78(2) of the Law of 1975 substitute the following -

"(2) The appellant and the Administrator shall be entitled at the hearing of any appeal to appear as follows -

(a) the appellant may be represented by any person, whether or not legally qualified, except that if in any particular case the appropriate body is satisfied that there are good and sufficient reasons for doing so it may refuse to permit a particular person, other than one who is legally qualified or who has been admitted a member of an incorporated society of accountants, to represent the appellant;

(b) the Administrator may be represented by any person who is legally qualified, by any officer of the Authority or by any other person appointed by the Administrator to represent him.".

(5) For section 188D(4) of the Law of 1975[c] substitute the following subsections -

"(4) A person -

(a) who is aggrieved by a decision of the Authority to refuse international tax status under this Part of this Law; or

(b) who, having been granted international tax status, is aggrieved by any other decision of the Authority under this Part of this Law;

may appeal to the Guernsey Tax Tribunal on the grounds that the decision is ultra vires or unreasonable.

(5) The provisions of this Law (and in particular the provisions of Part VII) shall apply in relation to an appeal against a decision of the Authority described in subsection (4)(a) or (b) as they apply in relation to an appeal against a direction or order described in section 79(1)(c).".

Citation.

2. This Law may be cited as the Income Tax (Guernsey) (Amendment) Law, 2003.

Commencement.

3. This Law shall have effect, by virtue of the States' resolution of the 30^th July, 2003[d], under and subject to the provisions of the Taxes and Duties (Provisional Effect) (Guernsey) Law, 1992[e], on and after the 1^st January, 2004.

[a]	Article XIX of Billet d'État No. IV of 2003.
[b]	Ordres en Conseil Vol. XXV, p. 124; Vol. XXVI, pp. 146, 200 and 292; Vol. XXVII, pp. 84, 118, 200, 333 and 565; Vol. XXVIII, pp. 184, 278, 353 and 409; Vol. XXIX, p. 214; Vol. XXXI, pp. 406 and 473; Vol. XXXII, p. 307; No. IV of 1991; No. VI of 1992; Nos. IV and VIII of 1993; No. XXV of 1994; Nos. III and VII of 1995; No. V of 1996; Nos. IV and XXII of 1997; No. II of 1999; No. IV of 2000; Nos. VI and XVII of 2001; No. VII of 2002; also amended (from the 1^st March, 2003) by the Income Tax (Tax Relief on Maintenance Payments) (Guernsey) Law, 2002 and (from the 7^th April, 2003) by the Income Tax (Long-term Care Benefit) (Guernsey) Law, 2003.
[c]	Section 188D was inserted by Order in Council No. VII of 1995.
[d]	Article of Billet d'État No. of 2003.
[e]	Order in Council No. XI of 1992.