Income Tax (Guernsey) (Approval of Agreements with Cyprus, Turks and Caicos and Uruguay) Ordinance, 2014

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The Income Tax (Guernsey) (Approval of Agreements with Cyprus, Turks and Caicos and Uruguay) 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 and exchanging of information in relation to tax, made between the States of Guernsey and the Governments of -

(a) the Republic of Cyprus, signed on the 15^th July, 2014 and the 29^th July, 2014 on behalf of Cyprus and Guernsey respectively,

(b) the Turks and Caicos Islands, signed on the 24^th April, 2014 and the 24^th July, 2014 on behalf of Guernsey and the Turks and Caicos Islands respectively, and

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 Cyprus, Turks and Caicos and Uruguay) Ordinance, 2014.

Commencement.

3. This Ordinance shall come into force on the 27^th November, 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); the Income Tax (Approved International Agreements) (Implementation) (Guernsey) Ordinance, 2013 (No. I of 2014) and the Income Tax (Guernsey) (Approved International Agreements) (Amendment) Ordinance, 2014 made on the 24^th September, 2014.