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Charities (Transitional Provisions) (Amendment) (Jersey) Regulations 2019

Made                                                                                                   8th October 2019

Coming into force                                                                        15th October 2019

THE STATES make these Regulations under Article 40 of the Charities (Jersey) Law 2014[1] –

1        Amendment of Regulation 1 (transitional provision as to income tax, stamp duty, land transaction tax and goods and services tax in 2019)

(1)     In the heading of Regulation 1 of the Charities (Transitional Provisions) (Jersey) Regulations 2018[2], for “2019” there is substituted “2019 and 2020”.

(2)     After paragraph (2) of that Regulation there is inserted –

“(2A) Article 115(a) of the Income Tax (Jersey) Law 1961[3], as in force immediately before the commencement of these Regulations, continues, for the year of assessment 2020, to apply in respect of an entity for the purposes of the enactments mentioned in paragraph (1)(a) to (e), if –

(a)     that Article applied to the entity under paragraph (1); and

(b)     at the end of the year of assessment 2019, the entity’s application, described in paragraph (2)(b) –

(i)      has not yet been determined by the Commissioner or withdrawn, or

(ii)      has already been refused by the Commissioner, but is still the subject of an appeal which has not yet been determined by the tribunal or withdrawn.”.

2        Citation and commencement

These Regulations may be cited as the Charities (Transitional Provisions) (Amendment) (Jersey) Regulations 2019 and come into force 7 days after they are made.

l.-m. hart

Deputy Greffier of the States

[1]                                     chapter 15.070

[2]                                     chapter 15.070.70

[3]                                     chapter 24.750

Page Last Updated: 05 Jan 2020