2015 No. 2008
Corporation Tax
Income Tax
The Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2015
Made 9th December 2015

At the Court at Buckingham Palace, the 9th day of December 2015
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 5(2) of the Taxation (International and Other Provisions) Act 2010 and section 173(7) of the Finance Act 2006 and approved by a resolution of that House.
2010 c. 8.
2006 c. 25.
Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 2 of the Taxation (International and Other Provisions) Act 2010 and section 173(1) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows—

1 Citation
This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2015.

2 Double taxation and international tax enforcement arrangements to have effect
It is declared that—
(a) there has been made with the States of Guernsey—
(i) the Exchange of Letters set out in Part 1 of the Schedule to this Order; and
(ii) the Arrangement referred to in the Exchange of Letters, as set out in Part 2 of that Schedule, which varies the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Guernsey) Order 1952, as amended by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Guernsey) Order 1994 and the Schedule to the Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2009,
S.I. 1952/1215.
S.I. 1994/3209.
S.I. 2009/3011.
with a view to affording relief from double taxation in relation to income tax or corporation tax and taxes of a similar character imposed by the laws of either party; and
(b) it is expedient that the Arrangement should have effect.
Ceri King Deputy Clerk of the Privy Council
SCHEDULE
Article 2
PART 1
PART 2

EXPLANATORY NOTE
(This note is not part of the Order)
The Schedule to the Order contains an Exchange of Letters between the United Kingdom and Guernsey concerning an Arrangement amending the 1952 Arrangement between the two parties for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, which was scheduled to the Double Taxation Relief (Taxes on Income) (Guernsey) Order 1952 (S.I. 1952/1215) and subsequently amended in 1994 and 2009. The Schedule also contains the text of the Arrangement referred to in the Exchange of Letters.
Article 2 provides that it is expedient that the Arrangement should have effect. The Arrangement relates to the avoidance of double taxation and varies the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Guernsey) Order 1952.
The Arrangement will enter into force on the date of the later of the notifications of each territory of the completion of its legislative procedures. It will take effect in the United Kingdom—
(a) in respect of income tax, for any year of assessment beginning on or after 6th April next following the date on which the Arrangement enters into force; and
(b) in respect of corporation tax, for any financial year beginning on or after 1st April next following the date on which the Arrangement enters into force.
The Arrangement will take effect in Guernsey in respect of income tax, for any year of assessment beginning on or after 1st January next following the date on which the Arrangement enters into force.
The date of entry into force will, in due course, be published in the London, Edinburgh and Belfast Gazettes.
A Tax Information and Impact Note has not been produced for this Order as it gives effect to a previously announced policy to enact a double taxation agreement.