Income Tax
(Amendment No. 45) (Jersey) Law 2016
A LAW to amend further the Income Tax
(Jersey) Law 1961
Adopted by the
States 15th December 2015
Sanctioned by
Order of Her Majesty in Council 10th February 2016
Registered by the
Royal Court 19th
February 2016
THE STATES, subject to the sanction of Her Most Excellent Majesty in Council, have
adopted the following Law –
1 Interpretation
In this Law, a reference to an Article or
Schedule by number is a reference to the Article or Schedule of that number in
the Income Tax (Jersey) Law 1961[1].
2 Article 3
amended
In Article 3(1) after the definition “motor
vehicle” there shall be inserted the following definition –
“ ‘officer’, except in Part 3, means the Comptroller or a person appointed
under Article 8;”.
3 Article 27
amended
After Article 27(2) there shall be added the following
paragraph –
“(3) If the Comptroller wishes to
be heard, he or she may appear in person or be represented by another officer.”.
4 Article 29
amended
In Article 29 –
(a) in paragraph (2) for the words “The Comptroller”
there shall be substituted the words “An officer”;
(b) in paragraph (7) for the words “the
Comptroller” there shall be substituted the words “the officer
attending the appeal”.
5 Article 29A
amended
After Article 29A(2) there shall be
added the following paragraph –
“(2A) If the Comptroller wishes to be heard, he or
she may appear in person or be represented by another officer.”.
6 Citation
and commencement
This Law may be cited as the Income Tax (Amendment No. 45)
(Jersey) Law 2016 and shall come into force 7 days after it is
registered.
m.n. de la haye, o.b.e.
Greffier of the States