Income Tax (Charitable Donations) (Guernsey) (Amendment) Ordinance, 2021

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The Income Tax (Charitable Donations) (Guernsey)

(Amendment) Ordinance, 2021

THE STATES, in pursuance of their Resolution of the 16^th December, 2020[a], and in exercise of the powers conferred on them by sections 64B(3), 203A and 208C of the Income Tax (Guernsey) Law, 1975[b], and all other powers enabling them in that behalf, hereby order:-

Amendment of 1975 Law.

1. In section 64B(1)(d) of the Income Tax (Guernsey) Law, 1975, for "£5,000" substitute "£7,500".

Citation.

2. This Ordinance may be cited as the Income Tax (Charitable Donations) (Guernsey) (Amendment) Ordinance, 2021.

Commencement.

3. This Ordinance shall be deemed to have come into force on the 1^st January, 2021 (and accordingly shall have effect for the year of charge 2021).

[a]	Article I of Billet d'État No. XXX of 2020.
[b]	Ordres en Conseil Vol. XXV, p. 124; section 64B was inserted by the Income Tax (Guernsey) (Amendment) Law, 2009.