Income Tax (Guernsey) (Approval of Agreement with Chile) Ordinance, 2013

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The Income Tax (Guernsey) (Approval of Agreement with Chile) Ordinance, 2013

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 and exchanging of information in relation to tax made between the States of Guernsey and the Republic of Chile, signed on the 4^th April, 2012 and the 24^th September, 2012 by the States of Guernsey and the Republic of Chile 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 Chile) Ordinance, 2013.

Commencement.

3. This Ordinance shall come into force on the 27^th February, 2013.

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[a]	Ordres en Conseil Vol. XXV, p. 124; section 75C was inserted by section 5 of the Income Tax (Guernsey) (Amendment) Law, 2005 (Order in Council No. XVII of 2005).