Guernsey States RATS
Tax rules - access to various notes and guidance - http://www.gov.gg/taxationonpensions
GFSC ruies (choose "Save Target as" option on the 2010 scheme rules header) - http://www.gfsc.gg/SearchCentre/Pages/Search.aspx/Results.aspx?k=retirement%20annuity%20trust%20rules
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