Finance Act 2022
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Amendment of Schedule 24A to Principal Act (arrangements made by the Government with the government of any territory outside the State in relation to affording relief from double taxation and exchanging information in relation to tax) | ||
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94. Schedule 24A to the Principal Act is amended in Part 3— | ||
(a) by the substitution of the following paragraph for paragraph 5: | ||
“5. The Exchange of Information Relating to Tax Matters and Double Taxation Relief (Taxes on Income) (Guernsey) Order 2010 ( S.I. No. 27 of 2010 ) and the Double Taxation Relief (Taxes on Income) (Guernsey) Order 2022 ( S.I. No. 490 of 2022 ).”, | ||
and | ||
(b) by the substitution of the following paragraph for paragraph 6: | ||
“6. The Exchange of Information Relating to Tax Matters and Double Taxation Relief (Taxes on Income) (Isle of Man) Order 2008 ( S.I. No. 459 of 2008 ) and the Double Taxation Relief (Taxes on Income) (Isle of Man) Order 2022 ( S.I. No. 491 of 2022 ).”. |