OpenLegislation

Paragraph 1

Original text. Later amendments are not shown.

(1)

Subject to sub-paragraph (2) below, any reference to an enactment shall be construed as a reference to that enactment as it has effect in the Bailiwick of Guernsey.

(2)

References to the Income and Corporation Taxes Act 1970f1 are to that Act as it has effect in the United Kingdom.

Annotations

Footnotes

f1

1970 c. 10; section 333(2) of this Act referred to in section 1(2) has been repealed with savings by Schedule 27, Part V, to the Finance Act 1985 (c. 54) and section 337(2) of this Act referred to in section 1(5) has been repealed and replaced by the Income and Corporation Taxes Act 1988 (c. 1) (section 466(1)).