Gibraltar

Jurisdiction Editor: James Levy, Hassans PO Box 199, 57/63, Line Wall Road, Gibraltar Fax : + 350 71966 E-mail: jameslevy@itpa.org

Bankruptcy Act 1990 - ss.42 and 42A (as amended, 2007) Bankruptcy (Register of Dispositions) Regulations 1990 (as amended, 2007) Business Names Registration Act (as amended, 1999) Companies (Accounts) Act, 1999 (as amended, 2005) Companies (Consolidated Accounts) Act, 1999 (as amended, 2005) Companies Act (as amended, 2007) Companies (Redomiciliation) Regulations 1996 (as amended, 2005) Companies (Taxation & Concessions) Act (as amended, 2007) Electronic Commerce Act, 2001 Gibraltar 1992 Company rules 1991 Income Tax Act, 1952 (as amended, 2008) Income Tax (Allowances, Deductions and Exemptions) Rules 1992 (as amended, 2008) Income Tax (Interest and Royalties) (Switzerland) Regulations, 2006 Income Tax (Qualifying Company) Rules Limited Partnerships Act (as amended, 2007) Memorandum of Understanding with Jersey Financial Services Commission – October 2008 Parent and Subsidiary Company Rules 2006 Partnership Act Partnerships and Unlimited Companies (Accounts) Regulations, 1999 (as amended, 2005) Perpetuities and Accumulations Act 1986 Protected Cell Companies Act, 2001 (as amended, 2003) Qualifying (Category 2) Individuals Rules, 2004 (as amended, 2008) Qualifying (Category 3) Individuals Rules, 2008 Qualifying (Category 4) Individuals Rules, 2008 Qualifying Individuals Rules 1989 (as amended, 1999) Rates of Tax Rules 1989 (as amended, 2008) Registered Trust Act, 1999 Trustees Act (as amended, 2007) Trustees (Incorporation) Act (as amended, 2007) Trusts (Recognition) Act 1989

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