Income Tax (Guernsey) (Approval of Agreement with Bulgaria) Ordinance, 2016

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The Income Tax (Guernsey) (Approval of Agreement with Bulgaria) Ordinance, 2016
 
THE STATES, in exercise of the powers conferred on them by section 75C of the Income Tax (Guernsey) Law, 1975 as amended[a] and all other powers enabling them in that behalf, hereby order:-
 
Approval of Agreement.
1.      The agreement providing for the obtaining, furnishing and exchanging of information in relation to tax made between the States of Guernsey and the Government of the Republic of Bulgaria, signed on the 20th May, 2015 and the 11th June, 2015 on behalf of Bulgaria and Guernsey respectively, is pursuant to section 75C of the Income Tax (Guernsey) Law, 1975, as amended, hereby specified for the purposes of that Law.
 
Citation.
2.      This Ordinance may be cited as the Income Tax (Guernsey) (Approval of Agreement with Bulgaria) Ordinance, 2016.
 
Commencement.
3.      This Ordinance shall come into force on the 27th January, 2016.
[a]

Ordres en Conseil Vol. XXV, p. 124; section 75C was inserted by section 5 of Order in Council No. XVII of 2005, and section 75C has subsequently been amended by Ordinance No. XVI of 2012; No. I of 2014; and No. XXXI of 2014.





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