P.2017/34
DOCUMENT DUTY AND ANTI-AVOIDANCE DUTY
The States are asked to decide:
Whether, after consideration of the Policy Letter entitled 'Document Duty and Anti-Avoidance Duty' of the Policy & Resources Committee, they are of the opinion:
1. To approve the proposals to introduce a document duty (anti-avoidance) duty regime in accordance with Section 3 of the Policy Letter;
2. To approve the Projet de Loi entitled "The Document Duty (Anti-Avoidance) (Guernsey) Law, 2017", and to authorise the Bailiff to present a most humble petition to Her Majesty praying for Royal Sanction thereto;
3. To approve the proposals to repeal the Document Duty (Guernsey) Law, 1973 and the Document Duty (Guernsey) Ordinance, 2003 and to substitute a revised document duty regime in accordance with Section 4 of the Policy Letter;
4. To approve the Projet de Loi entitled "The Document Duty (Guernsey) Law, 2017", and to authorise the Bailiff to present a most humble petition to Her Majesty praying for Royal Sanction thereto; and
5. To direct the preparation of such other legislation as may be necessary to give effect to the above decisions.
