Income Tax (Guernsey) (Approval of Agreements with France, Germany and Ireland) Ordinance 2009

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The Income Tax (Guernsey) (Approval of Agreements with France, Germany and Ireland)

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 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 French Republic, signed at Paris on the 24th March, 2009,

 

(b)      the Federal Republic of Germany, signed at London on the 26th March, 2009, and

 

(c)      Ireland, signed on the 26th March, 2009,

 

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 France, Germany and Ireland) Ordinance, 2009.

 

Commencement.

3.      This Ordinance shall come into force on the 24 June 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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