Income Tax (Guernsey) (Amendment) Ordinance, 2024

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The Income Tax (Guernsey)

(Amendment) Ordinance, 2024

THE STATES, in pursuance of their Resolution of the 23^rd November, 2023[a], and in exercise of the powers conferred on them by sections 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 the Sixth Schedule to the Income Tax (Guernsey) Law, 1975 –

(a) in paragraph 2 after "£65,000" insert "(or such other amount as the States may by Resolution prescribe)", and

(b) in paragraph 3 after "£60,000" insert "(or such other amount as the States may by Resolution prescribe)".

Citation.

2. This Ordinance may be cited as the Income Tax (Guernsey) (Amendment) Ordinance, 2024.

Commencement.

5. This Ordinance shall come into force on the 1^st June, 2024.

[a] Article I (propositions 7, 9 and 24) of Billet d'État No. XVIII of 2023.

[b] Ordres en Conseil Vol. XXV, p. 124; the Law has been amended.