Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) Regulations (Jersey) Amendment Order 2024

Article

1             Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015 amended

2             Schedule 4 (participating jurisdictions) amended

3             Schedule 2 (participating jurisdictions) amended

4             Schedule 3 (participating jurisdictions) amended

5             Schedule 4 (participating jurisdictions) amended

6             Citation and commencement

Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) Regulations (Jersey) Amendment Order 2024

Made                                                                                                              10th June 2024

Coming into force                                                             in accordance with Article 6

1        Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015 amended

This Order amends the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015.

2        Schedule 4 (participating jurisdictions) amended

In the table in Schedule 4 –

(a)           after the entry for Ecuador there is inserted –

(b)          after the entry for Kazakhstan there is inserted –

(c)           after the entry for Morocco there is inserted –

(d)          after the entry for Peru there is inserted –

3        Schedule 2 (participating jurisdictions) amended

In the table in Schedule 2 the following entries are deleted –

(a)     Anguilla;

(b)     Montserrat.

4        Schedule 3 (participating jurisdictions) amended

In the table in Schedule 3 the following entries are deleted –

(a)     Niue;

(b)     Trinidad and Tobago.

5        Schedule 4 (participating jurisdictions) amended

In the table in Schedule 4 the following entries are deleted –

(a)     Liberia;

(b)     Morocco.

6        Citation and commencement

(1)     This Order may be cited as the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) Regulations (Jersey) Amendment Order 2024.

(2)     Articles 1, 2 and 6 come into force on the day after this Order is made.

(3)     Articles 3, 4 and 5 come into force on 1st July 2024.

Deputy I.J. Gorst of St. Mary, St. Ouen and St. Peter

Minister for External Relations