2009 No. 3011
The Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2009
Made
At the Court at Buckingham Palace, the 17th day of November 2009
Present,
The Queen’s Most Excellent Majesty in Council
A draft of this Order was laid before the House of Commons in accordance with section 788(10) of the Income and Corporation Taxes Act 19881 and section 173(7) of the Finance Act 20062 and approved by a resolution of that House.
Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 788(1) of the Income and Corporation Taxes Act 1988 and section 173(1) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows—
Citation1
This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2009.
Tax information exchange arrangements to have effect2
It is declared that—
a
the arrangements specified in the Exchange of Letters set out in Part 1 of the Schedule to this Order and in the Agreement set out in Part 2 of that Schedule have been made with the States of Guernsey with a view to the exchange of information foreseeably relevant to the administration or enforcement or recovery of the taxes, and debts relating to the taxes, covered by the arrangements including, in particular, provisions about the prevention of fiscal evasion with respect to those taxes; and
b
it is expedient that those arrangements should have effect.
Double taxation arrangements to have effect3
It is also declared that—
a
the arrangements specified in the Exchange of Letters set out in Part 1 of the Schedule to this Order and in the Arrangement set out in Part 3 of that Schedule, which vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Guernsey) Order 19523, as amended by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Guernsey) Order 19944, have been made with the States of Guernsey with a view to affording relief from double taxation in relation to income tax or corporation tax and taxes of a similar character imposed by the laws of either party; and
b
it is expedient that those arrangements should have effect.
SCHEDULE
(This note is not part of the Order)