The text of the Law is available in the "Downloads" box.

IMPORTANT:  The Income Tax Office tries to ensure that this electronic version of the Law reflects all legislation which has been approved by the States of Deliberation.  There will be occasions, therefore, where an amending provision may be reflected in the electronic version whereas the actual provision may not yet be in force.  If the actual date that an amendment was brought into effect is of importance to the matter being considered by the reader of the legislation, reference should be made to the actual amending legislation itself (as identified in the footnotes).

While this consolidated text is believed to be accurate, it is not authoritative and has no legal effect.  No warranty is given that the text is free from errors and omissions, and no liability is accepted for any loss arising from its use.