1. To declare that:
(a) The “Protocol Amending the Agreement between the States of Guernsey and the Republic of Poland for the Avoidance of Double Taxation with
respect to certain Income of Individuals signed in London on 8th October, 2013” and the “Protocol Amending the Agreement between the
Government of Guernsey and the Government of the State of Qatar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with
respect to Taxes on Income”, signed by Guernsey on 19 May 2022 and 21 June 2022 respectively, have been made with the government of another
territory with a view to affording relief from double taxation in relation to income tax and any tax of a similar character imposed by the laws of those
territories; and
(b) it is expedient that the double taxation agreements that Guernsey has with Poland and Qatar, signed on 8 October 2013 and 22 February 2013
respectively, as so amended, should have effect, with the consequence that those Agreements shall have effect in relation to income tax in accordance
with section 172(1) of the Income Tax Law, notwithstanding anything contained in the Income Tax Law, or any other enactment
