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Income Tax (Guernsey) (Approval of Agreement with Anguilla) Ordinance, 2020

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The Income Tax (Guernsey) (Approval of Agreement with Anguilla) Ordinance, 2020

 

THE STATES, in exercise of the powers conferred on them by section 75C of the Income Tax (Guernsey) Law, 1975 [a], and all other powers enabling them in that behalf, hereby order:-

 

Approval of Agreement.

1.      (1)     Pursuant to section 75C of the Income Tax (Guernsey) Law, 1975, the agreement described in subsection (2) providing for the obtaining, delivery, making available, furnishing and/or exchanging of documents and information in relation to tax is specified for the purposes of that Law.

 

         (2)     The agreement is the Arrangement between the States of Guernsey and the Government of Anguilla on the Exchange of Information relating to Tax Matters signed by the duly authorised representatives of the participants at St Peter Port, Guernsey on the 13th day of February 2020 and at The Valley, Anguilla on the 19th day of February, 2020.

 

Citation.

2.      This Ordinance may be cited as the Income Tax (Guernsey) (Approval of Agreement with Anguilla) Ordinance, 2020.

 

Commencement.

3.      This Ordinance shall come into force on the 1st August 2020.


 

[a]

Ordres en Conseil Vol. XXV, p. 124; section 75C was inserted by section 5 of Order in Council No. XVII of 2005 and has been subsequently amended.