Taxation (Implementation) (Miscellaneous Amendments) (Jersey) Regulations 2018

Made                                                                            11th July 2018

Coming into force                                                         11th July 2018

THE STATES, in pursuance of Article 2(1) of the Taxation (Implementation) (Jersey) Law 2004[1], have made the following Regulations –

1        Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008 amended

In Regulation 16A of the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008[2], for paragraph (3) there shall be substituted the following paragraph –

“(3)    The Minister for External Relations shall, by Order, amend the Schedule so as to add, for a third country –

(a)     the name of that third country and any description of it;

(b)     the description of tax in respect of which the tax information exchange agreement with that third country is made; and

(c)     the date on which the tax information exchange agreement with that third country came into force.”.

2        Taxation (Double Taxation) (Jersey) Regulations 2010 amended

For the text of Regulation 3 of the Taxation (Double Taxation) (Jersey) Regulations 2010[3] there shall be substituted the following text –

“The Minister for External Relations shall, by Order, amend the Schedule so as to add, in relation to a DTA –

(a)     the name of the third country, and any description of the third country, with which the DTA is made; and

(b)     the date on which the DTA with that third country entered into force.”.

3        Citation and commencement

These Regulations may be cited as the Taxation (Implementation) (Miscellaneous Amendments) (Jersey) Regulations 2018 and shall come into force forthwith.

dr. m. egan

Greffier of the States

 


 



[1]                                    chapter 17.850

[2]                                    chapter 17.850.30

[3]                                    chapter 17.850.20


Page Last Updated: 31 Jul 2018