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HMRC internal manual

International Manual

Double Taxation Agreements: Guernsey: Income from a UK source paid to a resident of Guernsey - Double Taxation Agreements between the UK and Guernsey

The text of the amendment to the 1952 arrangement (effective 6 April 2010) can be found in Part 3 of SI2009 No3011.

The text of the 1952 arrangement can be found in SI1952 No1215 and protocol.