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

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The Income Tax (Guernsey) (Approval of Agreement with Malta) 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 Agreements.

1.      The agreement providing for the obtaining and exchanging of information in relation to tax made between the States of Guernsey and the Government of Malta, signed on the 12th March, 2012 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 Malta) Ordinance, 2013.

Commencement.

3.      This Ordinance shall come into force on the 30th January, 2013. 

table
[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).





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