Income Tax (Guernsey) (Approval of Agreement with Montserrat) Ordinance, 2024

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The Income Tax (Guernsey)

(Approval of Agreement with Montserrat)

Ordinance, 2024

THE STATES, in exercise of the powers conferred on them by section 75C of the Income Tax (Guernsey) Law, 1975[a], and all other powers enabling them in that behalf, hereby order:-

Approval of Agreement.

1. (1) Pursuant to section 75C of the Income Tax (Guernsey) Law, 1975, the agreement described in subsection (2) providing for the obtaining, delivery, making available, furnishing and/or exchanging of documents and information in relation to tax is specified for the purposes of that Law.

(2) The agreement is the Protocol amending the Arrangement between the States of Guernsey and the Government of Montserrat (as authorised by the Government of the United Kingdom of Great Britain and Northern Ireland) on the Exchange of Information relating to Tax Matters signed on the 7^th April 2014 and the 19^th May 2014 on behalf of the States of Guernsey and the Government of Montserrat respectively[b], the Protocol having been signed at Brades, Montserrat on the 18^th day of July, 2023 for the Government of Montserrat and at St Peter Port, Guernsey on the 15^th day of September, 2023 for the States of Guernsey.

Citation.

2. This Ordinance may be cited as the Income Tax (Guernsey) (Approval of Agreement with Montserrat) Ordinance, 2024.

Commencement.

3. This Ordinance shall come into force on the 1^st February, 2024.

[a]	Ordres en Conseil Vol. XXV, p. 124; this enactment has been amended.
[b]	The Arrangement was specified for the purposes of the Income Tax (Guernsey) Law, 1975 by the Income Tax (Guernsey) (Approved International Agreements) (Amendment) Ordinance, 2014 (Ordinance No. XXXI of 2014).