Jersey Law 4/1951
FINANCE (JERSEY) LAW, 1951.
____________
A LAW to
continue certain expiring fiscal laws, to prescribe the standard rate of income
tax for the year nineteen hundred and fifty-one, and to amend the Laws relating
to income tax and motor vehicle tax, sanctioned by Order of His Majesty in
Council of the
9th day of APRIL, 1951.
(Registered on the 5th day of May, 1951).
____________
STATES OF JERSEY.
____________
The 16th day of
January, 1951.
____________
THE STATES, subject to the Sanction of
His Most Excellent Majesty in Council, have adopted the following Law : -
PART I
CONTINUATION OF EXPIRING FISCAL
LAWS
ARTICLE 1
The Laws mentioned in the Schedule to this Law, as amended and
continued in force by any subsequent enactment, being Laws which expire on the
thirty-first day of December, nineteen hundred and fifty, shall remain in force
until the thirty-first day of December, nineteen hundred and fifty-one.
PART II
STANDARD RATE OF INCOME TAX FOR
1951
ARTICLE 2
There shall be levied and charged in the Island for the year
nineteen hundred and fifty-one, in accordance with the provisions of the Income
Tax (Jersey) Law, 1937, as
amended by any subsequent enactment including this Law, income tax at the
standard rate of four shillings in the pound.
PART III
AMENDMENT OF INCOME TAX LAW
ARTICLE 3
(1) In
paragraph (1) of Article 3A of the Income Tax (Jersey) Law, 1937, as amended, (in this Part of this Law referred to as “the
principal Law”) for the word “one-sixth” there shall be
substituted the word “one-fifth” and for the words “two
hundred and fifty pounds” there shall be substituted the words
“three hundred pounds”.
(2) In
paragraph (2) of Article 3A of the principal Law,2 for the word
“one-sixth” there shall be substituted the word
“one-fifth” and for the word “three-quarters” there
shall be substituted the word “five-eighths”.
ARTICLE 4
(1) In
paragraph (1)of Article 4 of the principal Law, for the
words “one hundred and fifty pounds” there shall be substituted the
words “two hundred pounds”.
(2) In
paragraph (2) of Article 4 of the principal Law,2 for the word
“five-sixths” there shall be substituted the word
“four-fifths”.
(3) In
sub-paragraph (b) of paragraph (1) of
Article 31 of the principal Law, for the
figure “£150” there shall be substituted the figure
“£200”.
ARTICLE 5
In the first paragraph of Article 10 of the principal Law, word “foregoing” shall be deleted.
ARTICLE 6
For sub-paragraph (b) of
paragraph (3) of Article 14 of the principal Law there
shall be substituted the following sub-paragraph –
“(b) The Fund has for its sole purpose
the provision of annuities for all or any of the following persons in the events
respectively specified, that is to say, for persons employed in the trade or
undertaking, either on retirement at a specified age or on becoming
incapacitated at some earlier age, or for the widows, children or dependants of
persons who are or have been so employed, on the death of those persons
;”.
ARTICLE 7
Immediately after paragraph (1) of Article 14A of the principal Law there shall be inserted the following paragraph
–
“(1A) Where,
on a claim for relief under this Article made by a company or bank for any year
of assessment in respect of the sums disbursed by it as expenses of management
(including commissions) for that year, relief is disallowed in respect of the
whole or part of those sums by reason only of the provisions of proviso (a) to paragraph (1) of this Article, the
amount in respect of which relief has been so disallowed may be carried forward
and treated for the purpose of this Article as if it had been disbursed as
aforesaid for any of the five years of assessment next following :
Provided that relief in respect of an amount so carried forward
shall be given for the first year of assessment next following, insofar as
relief can be so given in accordance with the provisions of this Article in
respect of that amount as well as in respect of the sums actually disbursed as
aforesaid for that year, and so far as it cannot be so given, then for the next
year of assessment, and so on.”
ARTICLE 8
Immediately after Article 15 of the principal Law there shall be inserted the following Article
–
“ARTICLE
15A
RELIEF
IN RESPECT OF ERRORS AND MISTAKES IN RETURNS
(1) Where
the amount of tax paid or borne by any person was excessive by reason of some
error or mistake in a return made by him or on his behalf, he shall, on a claim
being made for the purpose, be entitled to be given by way of repayment such
relief as is reasonable and just.
(2) A
claim under this Article must be made not later than five years after the end
of the year in which the assessment in pursuance of the return was made.
(3) No
relief shall be granted under this Article in respect of an error or mistake as
to the basis on which the liability of the claimant ought to have been
computed, if the return was in fact made on the basis of or in accordance with
the practice prevailing at the time when the return was made.
(4) In
determining a claim under this Article, regard shall be had to all the relevant
circumstances of the case and in particular it shall be considered whether the
granting of the relief would result in the exclusion from charge of any part of
the income of the claimant, and for this purpose the liability of the claimant,
the assessments of his income, and the amounts of tax with which he has been
charged, or which he has borne, for other years may be taken into consideration.”
ARTICLE 9
In paragraph (1) of Rule 11 of the Rules applicable to Cases I and
II of Schedule D of the principal Law,
immediately after the words “or under Rule 12 of these Rules,”
there shall be inserted the words “or under any other provision of this
Law,”.
ARTICLE 10
Immediately after Rule 11A of the Rules applicable to Cases I and
II of Schedule D of the principal Law, there
shall be inserted the following Rule –
“11B.-(1) Where a
loss sustained by a person has been carried forward under Rule 11 of these
Rules, and as regards that loss or any part thereof a deduction or set off
cannot be given under that Rule from or against the profits or gains on which
the person is assessed under Schedule D for five years following the year in
which the loss was sustained owing to the allowance in the assessments for
those years of deductions for wear and tear of machinery or plant under Rule 6
of these Rules, then so much of the loss in respect of which relief has not
been given as represents the amount in respect of which relief could have been
given but for the allowance aforesaid shall be further carried forward and
deducted or set off under and in accordance with the provisions of the said
Rule 11 as if, in relation to the loss so carried forward, for references in
the said Rule 11 and in Rule 11A of these Rules to the five years of assessment
following the year in which the loss was sustained there were substituted
references to all following years of assessment :
Provided that the same deduction for wear and tear of machinery or
plant to which effect is given in any year of assessment shall not be taken
into account more than once for the purposes of this Rule.
(2) Any
relief given under Rule 11 of these Rules from an assessment shall be given in
respect of a loss sustained in any year within the five years immediately
preceding the year of assessment before it is given in respect of a loss
sustained in any year not within those five years.”
ARTICLE 11
In Rule 10 of the General Rules applicable to Schedules A, B, C and
D of the principal Law, the
semi-colon immediately following the word “assessment”, where that
word last occurs, shall be deleted.
ARTICLE 12
(1) Articles
3, 4 and 7 of this Law shall apply in relation to the year nineteen hundred and
fifty and ensuing years, and Article 2 of the Finance (Jersey) Law, 1950, shall be construed accordingly.
(2) Articles
5, 6, 8, 9, 10 and 11 of this Law shall apply in relation to the year nineteen
hundred and fifty-one and ensuing years.
PART IV
AMENDMENT OF THE “LOI (1914)
SUR LA VOIRIE”
ARTICLE 13
Immediately after Article 36 of the “Loi
(1914) sur la Voirie”, as amended, there shall be inserted the following
Article –
“ARTICLE
36A
Pour les besoins des Articles 35 et 36 de
la présente Loi,
sera censé le propriétaire
ou le possesseur d’une automobile, d’une
automobilette, d’une motocyclette ou d’un vélocipède celui
qui détient le véhicule
et en fait usage.”
PART V
SHORT TITLE
ARTICLE 14
This Law may be cited as the Finance (Jersey) Law, 1951.
SCHEDULE
FISCAL LAWS CONTINUED IN FORCE
Import Duties (Jersey) Law, 1932;
“Loi (1937) autorisant
la perception d’un impôt sur le tabac”;
“Loi (1937) autorisant
la perception d’un impôt sur la bière”
Entry Duties (Jersey) Law, 1939;
“Loi (1939) imposant
une taxe sur les divertissements”
“Loi (1940) autorisant
la perception d’un impôt sur certaines huiles
et essences”;
Import Duty on Oils and Spirits (Administration) (Jersey) Law,
1940.
To be printed, published and posted.
F. DE L. BOIS,
Greffier of the States.