Statutory Instruments
2013 No. 3154
Capital Gains Tax
Corporation Tax
Income Tax
Inheritance Tax
Value Added Tax
The International Tax Enforcement (Guernsey) Order 2013
Made
11th December 2013
At the Court at Buckingham Palace, the 11th day of December 2013
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 173(7) of the Finance Act 2006( 1 ) and approved by a resolution of that House.
Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 173(1) to (3) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows—
Citation
1. This Order may be cited as the International Tax Enforcement (Guernsey) Order 2013.
Tax information exchange arrangements to have effect
2. 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, which amend the agreement set out in Part 2 of the Schedule of the Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2009( 2 ), have been made with the States of Guernsey;
(b) the arrangements have been made 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 agreement; and
(c) it is expedient that those arrangements should have effect.
Richard Tilbrook
Clerk of the Privy Council
Article 2
SCHEDULE
