Income Tax (Exempt Bodies) (Guernsey) (Amendment) Ordinance, 2006

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The Income Tax (Exempt Bodies) (Guernsey) (Amendment) Ordinance, 2006

THE STATES, in pursuance of their Resolution of the 31^st May, 2006[a], and in exercise of the powers conferred on them by sections 40A and 40B of the Income Tax (Guernsey) Law, 1975, as amended[b], and all other powers enabling them in that behalf, hereby order:-

Amendment of 1989 Ordinance.

1. In the Income Tax (Exempt Bodies) (Guernsey) Ordinance, 1989, as amended[c] -

(a) in section 2(2)(c), after the words "a category A, B or C body" insert ", but only if the Department so directs in any particular case", and

(b) in Schedule 2, paragraph 1 of Category B and paragraph 3 of Category C are repealed.

Citation.

2. This Ordinance may be cited as the Income Tax (Exempt Bodies) (Guernsey) (Amendment) Ordinance, 2006.

Commencement.

3. This Ordinance shall come into force on the 1^st October, 2006.

[a]	Article XIII of Billet d'État No. VIII of 2004.
[b]	Ordres en Conseil Vol. XXV, p. 124; sections 40A and 40B were inserted by Vol. XXVIII, p. 409 and amended by Vol. XXXI, p. 473 and No. VI of 1992.
[c]	Recueil d'Ordonnances Tome XXV, p. 106; Tome XXVI, p. 41; No. I of 1995; No. VI of 1996; (No. I of 1995 never came into force and was repealed by No. VI of 1996); and No. XXXIX of 1997.