Income Tax (Guernsey) (Approval of Agreement with New Zealand) Ordinance 2009

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The Income Tax (Guernsey) (Approval of Agreement with New Zealand) Ordinance, 2009

 

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 relating to the exchange of information with respect to taxes and the allocation of taxing rights with respect to certain income of individuals, which provides, under Chapter II (The Exchange of Information with Respect to Taxes), for the obtaining and exchanging of information in relation to tax made between the States of Guernsey and the Government of New Zealand, signed at London on the 21st July, 2009, 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 New Zealand) Ordinance, 2009.

 

Commencement.

3.      This Ordinance shall come into force on the 9 December 2009.

[a]

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





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