The Income Tax (Exempt Bodies) (Guernsey) (Amendment) Ordinance, 2006

THE STATES, in pursuance of their Resolution of the 31st May, 2006(a), and in exercise of the powers conferred on them by sections 40A and 40B of the Income Tax (Guernsey) Law, 1975, as amended(b), and all other powers enabling them in that behalf, hereby order:-

Amendment of 1989 Ordinance

1.  In the Income Tax (Exempt Bodies) (Guernsey) Ordinance, 1989, as amended(c) –

     (a)  in section 2(2)(c), after the words “a category A, B or C body” insert “, but only if the Department so directs in any particular case”, and

     (b)  in Schedule 2, paragraph 1 of Category B and paragraph 3 of Category C are repealed.

Citation

2.  This Ordinance may be cited as the Income Tax (Exempt Bodies) (Guernsey) (Amendment) Ordinance, 2006.

Commencement

3.  This Ordinance shall come into force on the 1st October, 2006.

(a)  Article XIII of Billet d’État No VIII of 2004.

(b)  Ordres en Conseil Vol XXV, p.124; sections 40A and 40B were inserted by Vol XXVIII, p.409 and amended by Vol XXXI, p.473 and No. VI of 1992.

(c)  Recueil d’Ordonnances Tome XXV, p.106; Tome XXVI, p.41; No I of 1995; No VI of 1996; (No I of 1995 never came into force and was repealed by No VI of 1996); and No XXXIX of 1997.