Income Tax (Guernsey) (Approval of Agreements with Italy and Latvia) Ordinance, 2012

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The Income Tax (Guernsey) (Approval of Agreements with Italy and Latvia) Ordinance, 2012

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 Italian Republic, signed on the 5^th September, 2012, and

(b) the Republic of Latvia, signed on the 5^th September, 2012,

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 Italy and Latvia) Ordinance, 2012.

Commencement.

3. This Ordinance shall come into force on the 13^th December, 2012.

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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).