Income Tax (Guernsey) (Approval of Agreements with Costa Rica, Mauritius, the Seychelles, the United States of America and the United Kingdom) Ordinance, 2014

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The Income Tax (Guernsey) (Approval of Agreements with Costa Rica, Mauritius, the Seychelles, the United States of America and the United Kingdom) 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 Agreements.

1. The agreements providing for the obtaining, furnishing and exchanging of information in relation to tax made between the States of Guernsey and the Governments of -

(a) the Republic of Costa Rica, signed at London on the 5^th March, 2014,

(b) the Republic of Mauritius, signed at London on the 17^th December, 2013,

(d) the United Kingdom of Great Britain and Northern Ireland, contained in an exchange of letters signed at London on the 22^nd October, 2013 (which amends the agreement providing for the obtaining and exchanging of information in relation to tax made between the States of Guernsey and the Government of the United Kingdom signed at London on the 20^th January, 2009[b]),

(e) the United States of America, signed at London on the 13^th December, 2013, and

(f) the United States of America, contained in a Protocol signed at London on the 13^th December, 2013 (which amends the agreement providing for the exchange of information relating to tax signed at Washington on the 19^th September, 2002[c]),

are, 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 Agreements with Costa Rica, Mauritius, the Seychelles, the United States of America and the United Kingdom) Ordinance, 2014.

Commencement.

3. This Ordinance shall come into force on the 25^th June, 2014.

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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) 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 (Made by the Legislation Select Committee on the 25^t^h November, 2013 and laid before the States of Deliberation on the 29^th January, 2014).
[b]	Specified for the purpose of section 75C of the Income Tax (Guernsey) Law, 1975 by Recueil d'Ordonnances Tome XXXIII p.486.
[c]	Specified for the purpose of section 75C of the Income Tax (Guernsey) Law, 1975 by Recueil d'Ordonnances Tome XXXI p.258.