Guernsey: double taxation agreement, Article 1: Taxes covered
(1) The taxes which are the subject of this Arrangement are: -
(a) In the United Kingdom:
The income tax (including surtax) and the profits tax (hereinafter referred to as `United Kingdom tax`);
(b) In Guernsey:
The income tax (including super tax) (hereinafter referred to as `Guernsey tax`).
(2) This Arrangement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or Guernsey after this Arrangement has come into force.