Income Tax (Forms of Oath) (Amendment) Ordinance, 2009

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Repealed by the Income Tax (Guernsey) (Amendment) (No. 2) Ordinance, 2022

The Income Tax (Forms of Oath) (Amendment) Ordinance, 2009

 

THE STATES, in pursuance of their Resolutions of the 28th May, 2008[a] and the 24th September, 2008[b], and in exercise of the powers conferred on them by section 206 of the Income Tax (Guernsey) Law, 1975, as amended[c], and all other powers enabling them in that behalf, hereby order:-

 

Amendment of 1992 Ordinance.

1.      The Income Tax (Forms of Oath) Ordinance, 1992[d] is amended as follows.

 

2.      In section 1(a) after "a member of the Guernsey Tax Tribunal," insert "a member of the Guernsey Tax Tribunal for the purposes of exercising the functions of an appointed member under section 75CA of the Income Tax Law,".

 

3.      In part 1 of the Schedule -

 

(a)      in the heading after "members of the Guernsey Tax Tribunal," insert "members of the Guernsey Tax Tribunal for the purposes of exercising the functions of an appointed member,", and

 

(b)      in the first paragraph of the form of oath after "[member of the Guernsey Tax Tribunal]" insert "[member of the Guernsey Tax Tribunal for the purposes of exercising the functions of an appointed member]".

 

4.      In parts 1, 2 and 3 of the Schedule after "You swear and promise upon the faith and truth that you owe to God" insert "[OR - You solemnly affirm]".

 

Citation.

5.      This Ordinance may be cited as the Income Tax (Forms of Oath) (Amendment) Ordinance, 2009.

 

Commencement.

6.      (1)      Sections 2 and 3 of this Ordinance shall come into force on the date of registration on the records of the Island of Guernsey of the Income Tax (Guernsey) (Amendment) Law, 2008.

 

(2)      The remainder of this Ordinance shall come into force on the 24th June, 2009.

 

 

[a]

Article XIX of Billet d'État No. VII of 2008.
[b]

Article VI of Billet d'État No. XII of 2008.
[c]

Ordres en Conseil Vol. XXV, p. 124; Vol. XXXIV, p. 201; the Income Tax (Guernsey) (Amendment) Law, 2008; and the Income Tax (Miscellaneous Provisions) (Guernsey) (Amendment) Law, 2009.
[d]

Recueil d'Ordonnances Tome XXVI, p. 1.




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