Dwellings Profits Tax (Guernsey) (Amendment) Law, 2003

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PROJET DE LOI

ENTITLED

The Dwellings Profits 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 island of Guernsey.

Amendment of 1975 Law.

1. For section 24 of the Dwellings Profits Tax (Guernsey) Law, 1975, as amended[b], substitute the following -

"Offences by bodies corporate.

24. (1) Where an offence under this Law is committed by a body corporate and is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any director, manager, secretary or other similar officer of the body corporate, or any person purporting to act in any such capacity, he as well as the body corporate shall be guilty of the offence and may be proceeded against and punished accordingly.

(2) Where the affairs of a body corporate are managed by its members, subsection (1) applies to a member in connection with his functions of management as if he were a director.".

Citation.

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

[a]	Article XIX of Billet d'État No. IV of 2003.
[b]	Ordres en Conseil Vol. XXV, p. 91; Vol. XXVIII, p. 294; and Vol. XXXI, pp. 307 and 464.