Income Tax (Surcharges) (Amendment) (Guernsey) Ordinance, 2020

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The Income Tax (Surcharges)
(Amendment) (Guernsey) Ordinance, 2020
THE STATES POLICY & RESOURCES COMMITTEE, in exercise of the powers conferred on the States by sections 201B, 203A and 208C of the Income Tax (Guernsey) Law, 1975, and on the Committee by Article 66A(1) of the Reform (Guernsey) Law, 1948, and in pursuance of the resolution of the States of the 16th December, 2020, hereby order:-
Amendment of 1975 Law – surcharge provisions.
1. In sections 199(6)(a)(i) and 199(11)(b)(i) of the Income Tax (Guernsey) Law, 1975 after “the 15th January” insert “(or such later date as the Director of the Revenue Service may by notice specify, the notice being given in such manner as a notice from the Director referred to in section 68(1) requiring the delivery of a return as to income may be given)”.
Citation.
2. This Ordinance may be cited as the Income Tax (Surcharges) (Amendment) (Guernsey) Ordinance, 2020.
Commencement.
3. This Ordinance shall come into force on 22nd December, 2020.




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