Jersey Law 24/1996

 

FINANCE (JERSEY) LAW 1996

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A LAW     to continue certain expiring fiscal Laws; to prescribe the standard rate of income tax for the year nineteen hundred and ninety-six; to amend further the law relating to income tax to increase certain personal allowances and reliefs, and with regard to the delivery of certain statements and returns to the Comptroller, the deduction of tax from certain payments not made out of profits or gains already taxed, the taxation of certain payments to foster parents and the exemption from tax for certain friendly societies, and in respect of annuity contracts; and to amend the laws relating to beer duty; and to increase tobacco duty and oils and spirits duty; sanctioned by Order of Her Majesty in Council of the

 

26th day of JUNE 1996

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(Registered on the 19th day of July 1996)

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STATES OF JERSEY

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The 16th day of January 1996

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THE STATES, subject to the sanction of Her Most Excellent Majesty in Council, have adopted the following Law –

PART I

Continuation of certain expiring fiscal Laws

ARTICLE 1

The Laws mentioned in the Schedule to this Law, as amended and as continued in force by any subsequent enactment, shall remain in force until the thirty-first day of December 1996.

PART II

Standard rate of income tax for 1996

ARTICLE 2

There shall be levied and charged in the Island for the year nineteen hundred and ninety-six in accordance with the provisions of the Income Tax (Jersey) Law 1961,1 as amended2 by any subsequent enactment, including this Law, income tax at the standard rate of twenty pence in the pound.

PART III

Increase of personal allowances and reliefs under Income Tax Law

ARTICLE 3

(1)           In Article 92A of the Income Tax (Jersey) Law 1961,3 as amended4 (hereafter in this Part referred to as “the principal Law”) –

(a)     in paragraph (1) for the words “nine thousand six hundred pounds” and “fifteen thousand six hundred and thirty pounds” there shall be substituted the words “nine thousand eight hundred and forty pounds“ and “sixteen thousand and twenty pounds” respectively;

(b)     in the first proviso to paragraph (1) for the words “nine thousand six hundred pounds” and “fifteen thousand six hundred and thirty pounds” there shall be substituted the words “nine thousand eight hundred and forty pounds” and “sixteen thousand and twenty pounds” respectively, and for the words “two thousand pounds or three thousand pounds”, in both places, there shall be substituted the words “two thousand two hundred pounds or four thousand pounds”;

(c)     in the second proviso to paragraph (1) for the words “nine thousand six hundred pounds” and “fifteen thousand six hundred and thirty pounds” there shall be substituted the words “nine thousand eight hundred and forty pounds” and “sixteen thousand and twenty pounds” respectively;

(d)     in the third proviso to paragraph (1) for the words “nine thousand six hundred pounds” and “fifteen thousand six hundred and thirty pounds” there shall be substituted the words “nine thousand eight hundred and forty pounds” and “sixteen thousand and twenty pounds” respectively;

(e)     in the fourth proviso to paragraph (1) for the words “nine thousand six hundred pounds”, “one thousand one hundred and fifty pounds”, “fifteen thousand six hundred and thirty pounds” and “two thousand three hundred pounds” there shall be substituted the words “nine thousand eight hundred and forty pounds”, “one thousand one hundred and eighty pounds”, “sixteen thousand and twenty pounds” and “two thousand three hundred and sixty pounds” respectively.

(2)           In paragraph (2) of Article 94 of the principal Law5 for the words “three thousand four hundred pounds” there shall be substituted the words “three thousand six hundred and sixty pounds”.

(3)           In Article 95 of the principal Law6 –

(a)     in sub-paragraph (a) of paragraph (1) for the words “two thousand pounds” there shall be substituted the words “two thousand two hundred pounds”;

(b)     in sub-paragraph (b) of paragraph (1) for the words “three thousand pounds” there shall be substituted the words “four thousand pounds”;

(c)     in paragraph (3) for the words “two thousand pounds” there shall be substituted the words “two thousand two hundred pounds”.

(4)           In paragraph (1) of Article 98A of the principal Law7 for the words “three thousand eight hundred pounds” there shall be substituted the words “three thousand nine hundred and eighty pounds”.

ARTICLE 4

This Part of this Law shall have effect for the year nineteen hundred and ninety-five and ensuing years.

PART IV

Amendment of Income Tax Law in respect of returns and documents

ARTICLE 5

(1)           In Article 3 of the Income Tax (Jersey) Law 1961,8 as amended (hereafter in this Part referred to as “the principal Law”), in paragraph (1), after the definition of “the Comptroller“ there shall be inserted the following definition –

“ ‘document’ includes information recorded in any form and, in relation to information recorded otherwise than in legible form, references to its being furnished include references to furnishing a copy of the information in legible form;”.

(2)           After Article 16 of the principal Law9 there shall be inserted the following Article –

“ARTICLE 16A

Furnishing of documents in pursuance of notices

The Comptroller may serve notice on any person chargeable under this Law requiring him to furnish in support of a statement delivered by him under Article 16 of this Law, within the time limited by the notice and at such place as is specified in the notice, such documents as the Comptroller may require.”.

(3)           In Article 20 of the principal Law, after paragraph (3) there shall be added the following paragraph –

“(4) In this Article –

(a)     ‘employer’ includes any person treated as an employer for the purposes of the Social Security (Jersey) Law 1974, by virtue of paragraph 5 of column (B) in the Second Schedule to the Social Security (Classification) (Jersey) Order 197410 ; and

(b)     any reference to a person employed includes any person treated as a Class 1 insured person for the purposes of the aforementioned Law by virtue of paragraph 5 of column (A) in Part I of the First Schedule to the aforementioned Order.”.

(4)           After Article 20 of the principal Law11 there shall be inserted the following Article –

“ARTICLE 20A

List of sub-contractors

(1)          Every person carrying on any business in the building or construction industry, when required to do so by a notice served on him by the Comptroller shall, within the time limited by the notice, prepare and deliver to the Comptroller a return signed by him containing –

(a)     the name and place of residence of every person who is a sub-contractor in relation to him under a contract for building or construction work, other than a person included as a person employed for the purposes of Article 20 of this Law by virtue of sub-paragraph (b) of paragraph (4) of that Article; and

(b)     the amount of any payment made by him to the sub-contractor or to a person nominated by the sub-contractor for the purpose under or in relation to that contract and the date on which such payment was made.

(2)          Where the person carrying on the business in the building or construction industry is a body of persons, the secretary of the body, or other officer (by whatever name called) performing the duties of secretary, shall be deemed to be the person carrying on that business:

Provided that where the person carrying on the business is a body corporate, that body corporate shall be liable to a penalty for failure to deliver a return in pursuance of this Article, as well as the said secretary or other officer.

(3)          For the purposes of this Article a party to a contract for building or construction work is a sub-contractor in relation to another party to the contract (‘the contractor’) if, under the contract –

(a)     he is under a duty to the contractor to carry out building or construction work, or to furnish his own labour (that is to say, in the case of a company, the labour of employees or officers of the company) or the labour of others in the carrying out of the work or to arrange for the labour of others to be furnished in the carrying out of the work; or

(b)     he is answerable to the contractor for the carrying out of the work by others, whether under a contract or under other arrangements made or to be made by him.”.

(4)           In Article 136 of the principal Law,12 in paragraphs (1) and (5), for the words “or certificate” wherever they appear, there shall be substituted the words “,certificate or document”.

ARTICLE 6

This Part of this Law shall have effect for the year nineteen hundred and ninety-six and ensuing years.

PART V

Deduction of tax from certain annuities

ARTICLE 7

In paragraph (1) of Article 87 of the Income Tax (Jersey) Law 1961,13 as amended, after the words “at the standard rate in force at the time of payment” there shall be inserted the words “or, in the case of an annuity, such lesser sum as the Comptroller may direct to be deducted”.

ARTICLE 8

This Part of this Law shall have effect for the year nineteen hundred and ninety-six and ensuing years.

PART V

Exemption from tax on payments for the maintenance of children in the care of the Health and Social Services Committee

ARTICLE 9

In Article 115 of the Income Tax (Jersey) Law 1961,14 as amended,15 for the full stop at the end of sub-paragraph (n) there shall be substituted a semi-colon and the following sub-paragraph inserted thereafter –

“(o)   payments made for the maintenance of a child in the care of the Health and Social Services Committee under Article 90 of the Children (Jersey) Law 1969.”.

ARTICLE 10

This Part of this Law shall have effect for the year nineteen hundred and ninety-five and ensuing years.

PART VII

Amendment of Income Tax Law in respect of the exemption for certain friendly societies

ARTICLE 11

In Article 116 of the Income Tax (Jersey) Law 1961,16 as amended,17 for the words “five hundred pounds” and “one hundred and four pounds” there shall be substituted the words “two thousand pounds” and “four hundred and sixteen pounds” respectively.

ARTICLE 12

This Part of this Law shall have effect for the year nineteen hundred and ninety-six and ensuing years.

PART VIII

Amendment of Income Tax Law in respect of annuity contracts

ARTICLE 13

In Article 131B of the Income Tax (Jersey) Law 1961,18 as amended19 –

(a)     in paragraph (3), in clause (ii) of sub-paragraph (b), for the words “sixty” and “seventy” there shall be substituted the words “fifty” and “seventy-five” respectively;

(b)     in paragraph (4) –

(i)      in sub-paragraph (d), for the word “sixty” there shall be substituted the word “fifty”, and

(ii)     in sub-paragraph (e), for all the words after “before attaining the age of” to the end of the sub-paragraph there shall be substituted the words “fifty years, for the annuity to commence before he attains that age”.

ARTICLE 14

This Part of this Law shall have effect for the year nineteen hundred and ninety-six and ensuing years.

PART IX

Amendment of Beer Duty Laws

ARTICLE 15

(1)           For Articles 7 and 8 of the “Loi (1934) concernant l’impôt sur la bière20”, as amended21 (hereafter referred to as “the Law of 1934”), there shall be substituted the following Articles –

“ARTICLE 7

Aux fins de cette Loi et la Loi (1937) sur la perception d’un impôt sur la bière, le titre alcoométrique de bière est égal au nombre de litres d’éthanol contenu dans cent litres de bière, ces volumes étant tous deux mesurés à la température de vingt degrés Celsius. Son symbole est ‘% ABV’.

ARTICLE 8

Tout brasseur devra sous le rapport de chaque période d’un mois, avant le quinzième jour du mois qui suit la fin de la période pertinante, fournir l’Agent des Impôts d’un relevé du montant de la bière qu’il a produit ainsi qu’une déclaration signée constatant que le relevé est vrai et complet. Ce relevé sera de tel format et contiendra de telles autres informations que l’Agent des Impôts pourra déterminer.

Aux fins de cet Article la bière est censée d’avoir été produite au plus tôt quand –

(1)     la bière est mise en tout empaquetage;

(2)     la bière est enlevée de la brasserie;

(3)     la bière est consommée.

L’impôt sera prélevé sur le montant de la bière déclaré sur le relevé ou sur le montant de la bière établi par l’Agent des Impôts d’avoir été produit, le plus grand montant étant la quantité sur laquelle l’impôt sera prélevé.

L’Agent des Impôts aura le droit en tout temps raisonnable de prendre un échantillon de bière produite, afin qu’il puisse s’assurer de son titre alcoométrique et l’analyse sera faite suivant ses directions.

Aux fins de cet Article, ‘empaquetage’ signifie tout cuve, tonneau, tonnelet, boîte, bouteille ou tout autre récipient dans lequel la bière est distribuée aux grossistes ou aux détaillants.”.

(2)           Articles 9, 11 and 27 of, and the Appendix to, the Law of 1934 are repealed.

(3)           In sub-paragraph (2) of the first paragraph of Article 25 of the Law of 1934 for the words “la densité originelle” there shall be substituted the words “le titre alcoométrique”.

(4)           In Article 28 of the Law of 1934 –

(a)     for the first paragraph there shall be substituted the following paragraph –

“L’Agent des Impôts aura le droit en tout temps raisonnable de prendre un échantillon de bière débarquée afin qu’il puisse s’assurer de son titre alcoométrique et l’analyse sera faite suivant ses directions.”;

(b)     in the second paragraph for the words “la densité originelle” there shall be substituted the words “le titre alcoométrique”;

(c)     the third paragraph shall be deleted.

(5)           In the second paragraph of Article 32 of the Law of 1934 for the words “la densité originelle” there shall be substituted the words “le titre alcoométrique”.

ARTICLE 16

For the first paragraph of Article 1 of the “Loi (1937) sur la perception d’un impôt sur la bière22”, as amended23, there shall be substituted the following paragraph –

“Il sera perçu –

(a)     sur toute bière fabriquée par un petit brasseur indépendent dans cette Ile ou introduite dans cette Ile un droit d’impôt de –

(i)      £10.03 par hectolitre de bière n’excédant pas 4.4% ABV,

(ii)     £13.54 par hectolitre de bière excédant 4.4% ABV;

(b)     sur toute autre bière fabriquée dans cette Ile ou introduite dans cette Ile, un droit d’impôt de –

(i)      £11.80 par hectolitre de bière n’excédant pas 4.4% ABV,

(ii)     £15.93 par hectolitre de bière excédant 4.4% ABV.”.

ARTICLE 17

This Part of this Law shall be deemed to have come into force at 11.59 p.m. on the thirty-first day of December 1995.

PART X

Amendment of Tobacco Duty Law

ARTICLE 18

In Article 1 of the “Loi (1937) sur la perception d’un impôt sur le tabac”, as amended24 –

(a)     in sub-paragraphs (a), (b) and (c) of the first paragraph for the expressions “£31.14”, “£32.59”, “£33.69”, “£42.12” and “£35.79” there shall be substituted the expressions “£33.57”, “£35.14”, “£36.32”, “£45.41” and “£38.59” respectively;

(b)     in the second paragraph for the expression “£31.14” there shall be substituted the expression “£33.57”.

ARTICLE 19

This Part of this Law shall be deemed to have come into force at 11.59 p.m. on the fifth day of December 1995.

PART XI

Amendment of Oils and Spirits Duty Law

ARTICLE 20

In Article 2 of the “Loi (1940) autorisant la perception d’un impôt sur certaines huiles et essences”, as amended25, for the expressions “£7.21”, “£10.20” and “£7.32” there shall be substituted the expressions “£9.21”, “£10.70” and “£7.82” respectively.

ARTICLE 21

This Part of this Law shall be deemed to have come into force at 11.59 p.m. on the fifth day of December 1995.

PART XII

Short title

ARTICLE 22

This Law may be cited as the Finance (Jersey) Law 1996.

 

G.H.C. COPPOCK

 

Greffier of the States.

SCHEDULE

(Article 1)

Fiscal Laws continued in force

Import Duties (Jersey) Law 1932.26

“Loi (1937) sur la perception d’un impôt sur le tabac27”.

“Loi (1937) sur la perception d’un impôt sur la bière28”.

“Loi (1940) autorisant la perception d’un impôt sur certaines huiles et essences29”.

Revenue Duty on Oils and Spirits (Administration) (Jersey) Law 1940.30