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Dwellings Profits Tax (Suspension of Law) (Guernsey) Ordinance, 2009

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The Dwellings Profits Tax (Suspension of Law) (Guernsey) Ordinance, 2009

 

THE STATES, in pursuance of their Resolution of the 28th January, 2009[a], and in exercise of the powers conferred on them by section 29 of the Dwellings Profits Tax (Guernsey) Law, 1975[b] and all other powers enabling them in that behalf, hereby order:-

 

Suspension of Law.

1.      The operation of the Dwellings Profits Tax (Guernsey) Law, 1975, as amended ("the Law") is suspended during the period of operation of this Ordinance.

 

Savings for previous operation of Law.

2.      Section 1 does not -

 

(a)      affect the previous operation of the Law or anything done or suffered under it,

 

(b)      affect any right, privilege, obligation or liability acquired, accrued or incurred under the Law,

 

(c)      affect any penalty, forfeiture or punishment incurred in respect of any offence committed against the Law, or

 

(d)      affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment,

 

and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed, as if this Ordinance had not been passed.

 

Citation.

3.      This Ordinance may be cited as the Dwellings Profits Tax (Suspension of Law) (Guernsey) Ordinance, 2009.

 

Commencement.

4.      This Ordinance shall come into force on the 25th March, 2009.


[a]

Article XII of Billet d'√Čtat No. II of 2009.

[b]

      Ordres en Conseil Vol. XXV, p. 91.