The Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2009

Statutory Instruments

2009 No. 3011

Capital Gains Tax

Corporation Tax

Income Tax

Inheritance Tax

Value Added Tax

The Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2009

Made

17th November 2009

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 1988(1) and section 173(7) of the Finance Act 2006(2) 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—

(1)

1988 c. 1: Section 788 was extended by section 277 of the Taxation of Chargeable Gains Act 1992 (c. 12). It has also been amended. The relevant amendments are as follows: Subsection (1) was amended by section 88(1) of the Finance Act 2002 (c. 23). Subsection (10) was substituted by section 176 of the Finance Act 2006 (c. 25).