Information and public services for the Island of Guernsey



E&I publishes frequently asked questions document on L'Ancresse plans
Friday 23 June 2017

A frequently asked questions document about proposals to remove 200m of the L'Ancresse anti-tank wall has been published by the Committee for the Environment & Infrastructure.

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Report identifies savings opportunities for Education, Sport & Culture and Home Affairs
Friday 23 June 2017

Costing, benchmarking and prioritisation reviews into the services provided by the Committees for Education, Sport & Culture and Home Affairs have highlighted areas where significant savings could be made.

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Pre-Occupation photos of L'Ancresse Bay released
Thursday 22 June 2017

Pre-Occupation aerial photos of L'Ancresse Bay, when the dune landscape behind the sandy beach at acted as a natural coastal defence, have been made available by the Committee for the Environment & Infrastructure.

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Income Tax (Guernsey) (Amendment) Ordinance, 2017

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The States are asked to decide:-

Whether they are of the opinion to approve the draft Ordinance entitled "The Income Tax (Guernsey) (Amendment) Ordinance, 2017", and to direct that the same shall have effect as an Ordinance of the States.

This proposition has been submitted to Her Majesty's Procureur for advice on any legal or constitutional implications in accordance with Rule 4(1) of the Rules of Procedure of the States of Deliberation and their Committees.


This Ordinance exempts from charge to Guernsey tax, distributions from the accumulated profits of a company which is not incorporated in Guernsey, and which has not carried on business in Guernsey whether through a permanent establishment or otherwise, nor been used to hold Guernsey investments (other than bank deposits), which arose prior to the date the beneficial member of that company becomes resident in Guernsey, providing the individual has a beneficial interest in the company of 1% or more; and the distribution is made by the end of the second full year of charge since the individual became resident.  It also empowers the Committee to prescribe by regulation any limitations, conditions, restrictions and qualifications it considers necessary.



Income Tax (Guernsey) (Amendment) Ordinance, 2017

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