Income Tax (Guernsey Tax Tribunal) (Amendment) Law, 2004

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PROJET DE LOI

ENTITLED

The Income Tax (Guernsey Tax Tribunal) (Amendment) Law, 2004

THE STATES, in pursuance of their Resolution of the 25^th February, 2004[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. The Income Tax (Guernsey) Law, 1975, as amended[b], is further amended in accordance with the provisions of this Law.

2. After section 78 insert the following section -

"Reference of points of law to Royal Court.

78A. (1) A question of law arising on an appeal to the appropriate body may, if the appropriate body thinks fit, and with the consent of the appellant and the Administrator, be referred by the appropriate body for decision to the Royal Court sitting as an Ordinary Court.

(2) The reference shall be made in such manner and within such time as may be prescribed by order of the Royal Court.

(3) An appeal lies from the Ordinary Court to the Court of Appeal on a question of law referred to it under this section.

(4) The provisions of this section are in addition to the provisions of section 80.".

3. After section 80(9) insert the following subsection -

"(10) The Royal Court may by order make provision in respect of -

(a) the preparation by the appropriate body of, and the form and manner of, cases for submission to the Ordinary Court under this section, and

(b) generally, the hearing of such cases by the Ordinary Court and of appeals therefrom to the Court of Appeal, including provision as to the form, manner, conduct and procedure of such hearings.".

4. In section 198, for "£300"[c] substitute "level 5 for the time being on the uniform scale of fines or such other amount as the States may prescribe by Ordinance".

5. In paragraph 5(2)(a) of the Third Schedule[d] after the words "a quorum" insert "except where the Tribunal is giving directions preliminary to the hearing of an appeal, or is considering an application for an adjournment, in which case any one member constitutes a quorum".

6. In paragraph 5(2)(b) of the Third Schedule after the words "shall preside" insert "unless they are both unavailable or unable to sit, in which case -

(i) the remaining members shall, if necessary, appoint sufficient additional members to constitute a quorum, and

(ii) when quorate, the members shall elect one of their number to preside;".

7. In paragraph 5(4) of the Third Schedule after the words "or Vice-President" insert "or other person presiding".

Citation.

8. This Law may be cited as the Income Tax (Guernsey Tax Tribunal) (Amendment) Law, 2004.

[a]	Article VII of Billet d'État No. II of 2004.
[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; No's. IV and VIII of 1993; No. XXV of 1994; No's. III and VII of 1995; No. V of 1996; No's. IV and XXII of 1997; No's. II and VI of 1999; No. IV of 2000; No's. VI and XVII of 2001; No. VII of 2002; No's. IV, XVIII and XXVI of 2003; and the Income Tax (Guernsey) (Amendment) Law, 2004.
[c]	The figure of £300 was inserted by Vol. XXXII, p. 307.
[d]	The Third Schedule was inserted by Vol. XXXII, p. 307.