Income Tax (Guernsey) (Approval of Agreements with Romania, Canada and South Africa) Ordinance, 2011

To access the legislation in printable format, please click the "view printable version" button.

The Income Tax (Guernsey) (Approval of Agreements with Romania, Canada and South Africa) Ordinance, 2011

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) Romania, signed on the 12^th January 2011 and the 17^th January 2011 by Romania and Guernsey respectively,

(b) Canada, signed on the 19^th February 2011, 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 Romania, Canada and South Africa) Ordinance, 2011.

Commencement.

3. This Ordinance shall come into force on the 27^th July 2011.

[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).