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2.It is hereby declared— (a) that the arrangements specified in...
1.(1) The taxes which are the subject of this Arrangement...
2.(1) In this Arrangement, unless the context otherwise requires:
3.(1) The industrial or commercial profits of a United Kingdom...
4.Where— (a) an enterprise of one of the territories participates...
5.Notwithstanding the provisions of paragraphs 3 and 4, profits which...
6.(1) Remuneration, including pensions, paid by the Government of one...
8.A student or business apprentice from one of the territories...
10.(1) The taxation authorities of the United Kingdom and Guernsey...
12.This Arrangement shall continue in effect indefinitely but either of...
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