Income Tax (Guernsey) (Approval of Agreements with San Marino, Greece and China) Ordinance 2011

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The Income Tax (Guernsey) (Approval of Agreements with San Marino, Greece and China) 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) the Republic of San Marino, signed on the 29^th September 2010,

(b) the Hellenic Republic, signed on the 8^th October 2010, 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 San Marino, Greece and China) Ordinance, 2011.

Commencement.

3. This Ordinance shall come into force on the 31^st January 2011.

[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).