The Double Taxation Relief (Guernsey) Order 2016

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, 2009 and 2015. The Schedule also contains the text of the Arrangement referred to in the Exchange of Letters.