The Tax Information Exchange Agreement (Taxes on Income) (Guernsey) Order 2005

Draft Order laid before the House of Commons under section 815C(3) of the Income and Corporation Taxes Act 1988, for approval by resolution of that House.

Draft Statutory Instruments

2005 No.

INCOME TAX

The Tax Information Exchange Agreement (Taxes on Income) (Guernsey) Order 2005

Made

At the Court at Buckingham Palace, the ** day of ** 2005

Present,

The Queen’s Most Excellent Majesty in Council

In accordance with section 815C(3) of the Income and Corporation Taxes Act 1988(1) a draft of this Order was laid before, and approved by a resolution of, the House of Commons;

Accordingly Her Majesty, in exercise of the power conferred upon Her by section 815C of the Act of 1988, and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order as follows:

(1)

1988 c. 1. Section 815C was inserted by section 146(1) of the Finance Act 2000 (c. 17) and amended by section 88(2) of the Finance Act 2002 (c. 23) and section 198 of the Finance Act 2003 (c. 14).