Goods and Services Tax (Miscellaneous Amendments) (Jersey) Regulations 2010

Made                                                                   10th December 2010

Coming into force                                                     1st January 2011

THE STATES, in pursuance of Articles 21, 37, 43, 52, 59 and 100 of the Goods and Services Tax (Jersey) Law 2007[1], have made the following Regulations –

1        Regulation 15 of Goods and Services Tax (Jersey) Regulations 2007 amended

For Regulation 15(4)(a) to (c) of the Goods and Services Tax (Jersey) Regulations 2007[2] the following sub-paragraphs shall be substituted –

“(a)    GST on the supply of goods that took place more than 3 years before the taxable person’s registration date;

(b)     GST on the importation of goods that took place more than 3 years before the taxable person’s registration date;

(c)     GST on the supply of services that took place more than 6 months before the taxable person’s registration date;”.

2        Regulation 19 of Goods and Services Tax (Jersey) Regulations 2007 amended

At the end of Regulation 19 of the Goods and Services Tax (Jersey) Regulations 2007 the following paragraph shall be added –

“(3)    Paragraphs (1) and (2) shall not apply in respect of a variation in consideration if –

(a)     the recipient of the supply is registered;

(b)     the taxable person and the recipient of the supply agree not to adjust their respective GST accounts in respect of the supply; and

(c)     the taxable person and the recipient of the supply are not connected.”.

3        Part 6 of Goods and Services Tax (Jersey) Regulations 2007 amended

In Part 6 of the Goods and Services Tax (Jersey) Regulations 2007 –

(a)     the following heading shall be substituted for the heading to the Part –

PART 6

special treatment of SECOND-HAND GOODS”;

 

(b)     for Regulations 22 and 23 the following Regulations shall be substituted –

22    Interpretation

In this Part –

auction’ means a public sale where persons become purchasers by competition, being the highest bidders;

auctioneer’ means a person who sells or offers for sale goods at an auction;

motor vehicle’ has the same meaning as in the Customs and Excise (Jersey) Law 1999[3];

second-hand goods’ means goods that are suitable for further use as they are or after repair.

23      Application of Part

(1)     A reference in Regulation 24(1) to (3) to goods is to any goods.

(2)     A reference in Regulation 24(4)(a) or (b), 25, 26 or 27 to goods is only to goods that are motor vehicles.”;

(c)     in Regulation 24(4)(b) for the words “(or as the case may be)” there shall be substituted the words “or (as the case may be)”.

4        Regulation 4 of Goods and Services Tax (International Services Entities) (Jersey) Regulations 2008 amended

In Regulation 4(1)(a)(i)(B), (ii)(A) and (B) and (iii)(B), (g), (i) and (j) of the Goods and Services Tax (International Services Entities) (Jersey) Regulations 2008[4] the amount “£200” shall be substituted for the amount “£100” wherever occurring.

5        Citation and commencement

(1)     These Regulations may be cited as the Goods and Services Tax (Miscellaneous Amendments) (Jersey) Regulations 2010.

(2)     These Regulations shall come into force on 1st January 2011.

m.n. de la haye

Greffier of the States

 


 



[1]                                    chapter 24.700

[2]                                    chapter 24.700.30

[3]                                    chapter 24.660

[4]                                    chapter 24.700.25


Page Last Updated: 25 Apr 2016