(Implementation) (Jersey) Law 2004
A LAW enabling the States to make
Regulations implementing agreements with, and obligations owed to, the
governments of other countries and territories regarding or relating to
taxation, and for connected purposes.
Commencement [see endnotes]
In this Law –
“approved agreement” means an agreement regarding or
relating to taxation which the States have authorized to be signed on their
behalf with the government of another country or territory;
“approved obligation” means an obligation regarding or
relating to taxation which the States have authorized to be signed or assented
to on their behalf;
“tax officer” means the Comptroller of Revenue or any
officer appointed under Article 3 of the Revenue Administration
(Jersey) Law 2019;
“taxation” means taxation in Jersey and –
relation to an approved agreement, taxation in the country or territory with
whose government the agreement is signed;
relation to an approved obligation, taxation in a country or territory to which
the obligation is owed.
(1) The States may by
Regulations make such provision as appears to them to be necessary or expedient
for the purposes of –
an approved agreement or approved obligation; and
with matters arising out of or related to such an agreement or obligation.
(2) Regulations made under
paragraph (1) may –
any other enactment; and
(b) make any
other provision, of any extent, as might be made by a Law passed by the States.
(3) Without prejudice to
the generality of paragraphs (1) and (2), Regulations made under paragraph (1)
may contain such incidental, supplemental, transitional and saving provisions
as the States consider expedient.
Save as expressly provided in Regulations made under Article 2,
no claim for repayment of any monies remitted to the Comptroller of Revenue pursuant
to such Regulations shall be allowed.
(1) No specific or general
restriction on the disclosure of information imposed by any enactment or
contract or otherwise shall prevent the disclosure of information to the
competent authority of another country or territory pursuant to an approved
agreement or approved obligation, or Regulations made under Article 2.
(2) The reference in
paragraph (1) to the competent authority of another country or territory
is a reference to the authority designated in or for the purposes of an
approved agreement or approved obligation as the competent authority of that
country or territory.
of tax officer
A tax officer shall not be liable in damages for anything done or
omitted in the discharge of any functions under any approved agreement or
approved obligation, or Regulations made under Article 2, unless it is
shown that the act or omission was in bad faith.
This Law may be cited as the Taxation (Implementation) (Jersey)