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Income Tax Division Website – Access to Information 25 July 2005

    The Income Tax Division is constantly reviewing and improving the information contained on its website. As the taxation system is going through substantial change, we feel that it is essential to provide as much information as possible, and to as wide an audience as possible.

    With this in mind we have added two new parts to the site: “Regulations and Orders” and “Government Circulars”. These will allow the user to view Statutory Documents and Government Circulars that have been approved by or laid before Tynwald. The following documents can now be consulted:

    • SD 116/05 – Income Tax Act 2003 (Appointed Day) Order 2005
    • SD 140/05 – Income Tax (Disclosure of Information) (Enforcing Authority) Order 2005
    • SD 150/05 – Income Tax (Retention of Tax and Exchange of Information) (Temporary Taxation) Order 2005
    • SD 377/05 – Income Tax (Rate of Surcharge Interest) Order 2005
    • SD 378/05 – Income Tax (Retention of Tax and Exchange of Information) Regulations 2005
    • GC 11/05 – Extra Statutory Concession – Pensions Paid to Employees Disabled at Work

    These documents were approved by Tynwald in April and June 2005. In future, any new documents will be added shortly after Tynwald approval. Statutory Documents and Government Circulars approved by Tynwald prior to April 2005 can be obtained from the Tynwald Library.

    The Income Tax Division website can be accessed using the following web address: http://www.gov.im/treasury/incometax/

    M Couch
    Assessor of Income Tax

    25th July 2005

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