Income Tax (Tax Relief on Maintenance Payments) (Guernsey) Law, 2002

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PROJET DE LOI

ENTITLED

The Income Tax (Tax Relief on Maintenance Payments) (Guernsey) Law, 2002

THE STATES, in pursuance of their resolution of the 31^st May, 2002[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 Law as to tax relief on maintenance payments.

1. In the Income Tax (Guernsey) Law, 1975, as amended[b], section 43A[c] is repealed.

Savings provisions for existing orders.

2. The repeal effected by section 1 shall not have effect in relation to any order described in the said section 43A which was made before the 1^st March, 2003 (whether or not the order is varied after that date).

Citation.

3. This Law may be cited as the Income Tax (Tax Relief on Maintenance Payments) (Guernsey) Law, 2002.

Commencement.

4. This Law shall come into force on the 1^st March, 2003.

[a]	Article X of Billet d'État No. IX of 2002.
[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; and No. VII of 2002.
[c]	Section 43A was inserted by Vol. XXXI, p. 473.