Taxation (Double Taxation) (Amendment of Regulations) (Jersey) Order 2018

Made                                                                      12th October 2018

Coming into force                                                   19th October 2018

THE MINISTER FOR EXTERNAL RELATIONS, in pursuance of Regulation 3 of the Taxation (Double Taxation) (Jersey) Regulations 2010[1], orders as follows –

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

In the table in the Schedule to the Taxation (Double Taxation) (Jersey) Regulations 2010[2] –

(a)     before the item and entries in relation to Estonia there are inserted the following entry and items –

 

“Cyprus

The Republic of Cyprus. When used in a geographical sense, includes the national territory, the territorial sea thereof as well as any area outside the territorial sea, including the contiguous zone, the exclusive economic zone and the continental shelf, which has been or may hereafter be designated, under the laws of Cyprus and in accordance with international law, as an area within which Cyprus may exercise sovereign rights or jurisdiction.”;

17th February 2017

(b)     after the item and entries in relation to Singapore, there are inserted the following entries and items –

 

“United Arab Emirates

The United Arab Emirates. When used in a geographical sense, means the territory of the United Arab Emirates which is under its sovereignty as well as the area outside the territorial water, airspace and submarine areas over which the United Arab Emirates exercises sovereign and jurisdictional rights in respect of any activity carried on in its water, sea bed or subsoil in connection with the exploration for or the exploitation of natural resources by virtue of its law and international law.

15th February 2017

United Kingdom

United Kingdom of Great Britain and Northern Ireland. When used in a geographical sense, means the territory and territorial sea of Great Britain and Northern Ireland and the areas beyond that territorial sea over which Great Britain and Northern Ireland exercise sovereign rights or jurisdiction in accordance with their domestic law and international law.”.

[                              ]

2        Citation and commencement

This Order may be cited as the Taxation (Double Taxation) (Amendment of Regulations) (Jersey) Order 2018 and shall come into force 7 days after it is made.

senator i.j. gorst

Minister for External Relations

 


 



[1]                                    chapter 17.850.20

[2]                                    chapter 17.850.20


Page Last Updated: 30 Oct 2018