{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-guernsey-order-2016/article-2",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-guernsey-order-2016/article-2.json",
  "legislation": "ukdsi/2016/9780111146996",
  "legislation_title": "The Double Taxation Relief (Guernsey) Order 2016",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-guernsey-order-2016",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Double taxation arrangements to have effect",
  "text": "(1) It is declared that there has been made with the States of Guernsey—\n(a) the Exchange of Letters set out in Part 1 of the Schedule to this Order, and\n(b) 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—\n(i) the Schedule to the Double Taxation Relief (Taxes on Income) (Guernsey) Order 1994,\n(ii) the Schedule to the Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2009, and\n(iii) the Schedule to the Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2015,\nwith 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.\n(2) It is further declared that it is expedient that the Arrangement should have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1952/1215."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1994/3209."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 2009/3011."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "S.I. 2015/2008."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111146996/article/2",
    "retrieved_at": "2026-10-30T15:08:13.088761+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}