Income Tax (Guernsey) (Approval of Agreement with Monaco) Ordinance, 2014

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The Income Tax (Guernsey) (Approval of Agreement with Monaco) Ordinance, 2014
 
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 Principality of Monaco, signed on the 7th April, 2014 and the 14th April, 2014 on behalf of Guernsey and Monaco 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 Monaco) Ordinance, 2014.
 
Commencement.
3.      This Ordinance shall come into force on the 30th July, 2014.
[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) and section 75C has subsequently been amended by the Income Tax (Guernsey) (Amendment) Ordinance, 2012 (No. XVI of 2002) and the Income Tax (Approved International Agreements) (Implementation) (Guernsey) Ordinance, 2013 (No. I of 2014).





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