1. This Order may be cited as the Double Taxation Relief (Taxes on Income) (Guernsey) Order, 1952.
2. It is hereby declared—
(a)that the arrangements specified in the Arrangement set out in the Schedule to this Order have been made with the States of Guernsey with a view to affording relief from double taxation in relation to income tax or profits tax and taxes of a similar character imposed by the laws of Guernsey; and
(b)that it is expedient that those arrangements should have effect.
F.J. Fernau