Jersey Law 9/1981
FINANCE (JERSEY) LAW, 1981.
____________
A LAW to continue certain
expiring fiscal laws; to prescribe the standard rate of income tax for the year
nineteen hundred and eighty-one; to amend the laws relating to income tax,
wines and spirits duty, beer duty, tobacco duty and oils and spirits duty; and
consequentially to amend related enactments; sanctioned by Order of Her Majesty
in Council of the
23rd day of JULY 1981.
____________
(Registered on the 28th day of August, 1981).
____________
STATES OF JERSEY.
____________
The 20th day of
January, 1981.
____________
THE
STATES, subject to the sanction of Her Most Excellent Majesty in Council,
have adopted the following Law: -
PART I
CONTINUATION OF CERTAIN EXPIRING
FISCAL LAWS
ARTICLE
1
The Laws mentioned in the First Schedule to this Law, as amended
and continued in force by any subsequent enactment, shall remain in force until
the thirty-first day of December, nineteen hundred and eighty-one.
PART II
STANDARD RATE OF INCOME TAX FOR 1981
ARTICLE
2
There shall be levied and charged in the Island for the year
nineteen hundred and eighty-one in accordance with the provisions of the Income
Tax (Jersey) Law, 1961, as
amended by any subsequent enactment, including
this Law, income tax at the standard rate of twenty pence in the pound.
PART III
AMENDMENT OF INCOME TAX LAW
ARTICLE
3
(1) In
paragraph (1) of Article 92 of the Income Tax (Jersey) Law, 1961, as amended,
(hereinafter in this Part of this Law referred to as “the principal
Law”) for the words “one thousand two hundred and fifty
pounds” there shall be substituted the words “one thousand four
hundred pounds”.
(2) In
paragraph (2) of the said Article 92, for the
words “three thousand three hundred and fifty pounds” and
“five thousand pounds”, wherever they occur, there shall be
substituted the words “three thousand eight hundred pounds” and
“five thousand seven hundred pounds” respectively.
ARTICLE
4
(1) In
paragraph (1) of Article 92A of the principal Law, for the
words “two thousand two hundred and fifty pounds” and “three
thousand two hundred and fifty pounds”, in both places where they occur,
there shall be substituted the words “two thousand five hundred and fifty
pounds” and “three thousand seven hundred pounds”
respectively.
(2) In
the proviso to paragraph (1) of the said Article 92A,6 for the words
“six hundred pounds”, in both places where they occur, there shall
be substituted the words “seven hundred pounds”.
ARTICLE
5
(1) In
paragraph (1) of Article 94 of the principal Law, for the
words “one thousand one hundred pounds” and “five hundred and
fifty pounds” there shall be substituted the words “one thousand
two hundred and fifty pounds” and “six hundred and twenty-five
pounds” respectively.
(2) In
paragraph (2) of the said Article 94, for the words “seven hundred and
fifty pounds” there shall be substituted the words “eight hundred
and fifty pounds”.
ARTICLE
6
In paragraphs (1) and (3) of Article 95 of the principal Law, for the words “six hundred pounds”, in
both places where they occur, there shall be substituted the words “seven
hundred pounds”.
ARTICLE
7
In paragraph (1) of Article 96 of the principal Law, for the words “four hundred and fifty pounds”
there shall be substituted the words “five hundred and fifty
pounds”.
ARTICLE
8
In paragraph (1) of Article 97 of the principal Law, for the words “four hundred and fifty
pounds” there shall be substituted the words “five hundred and
fifty pounds”.
ARTICLE
9
In Article 98 of the principal Law, for the
words “four hundred and fifty pounds” there shall be substituted
the words “five hundred and fifty pounds”.
ARTICLE
10
In paragraph (1) of Article 98A of the principal Law, for the words “four hundred and fifty
pounds” there shall be substituted the words “five hundred and
fifty pounds”.
ARTICLE
11
In paragraph (1), in the proviso to paragraph (1), and in paragraph
(3), of Article 99 of the principal Law, for the
words “four hundred and fifty pounds” wherever they occur there
shall be substituted the words “five hundred and fifty pounds”.
ARTICLE
12
In Article 100 of the principal Law, for the
words “four hundred and fifty pounds” there shall be substituted
the words “five hundred and fifty pounds”.
ARTICLE
13
The provisions of this Part of this Law shall have effect for the
year nineteen hundred and eighty and ensuing years.
PART IV
AMENDMENT OF WINES AND SPIRITS DUTY
LAWS
ARTICLE
14
(1) For
Article 36 of the “Loi (1845) sur la régie des impôts”, as amended, (hereinafter referred to as “the Law of
1845”) there shall be substituted the following Article –
“ARTICLE 36
Les hydromètres et thermomètres conformant aux dispositions des règles de l’Organisation
Internationale de Métrologie
Légale et tous autres hydromètres et thermomètres établis
par acte du Comité des Finances et de l’Economie
comme hydromètres et
thermomètres légals
seront les hydromètres
et thermomètres légals
pour constater la force des liqueurs sujettes à l’Impôt. Il est defendu de se servir pour cet objet de tout autre hydromètre, sous peine de la confiscation de l’instrument, et d’une
amende n’exédant
pas deux cents livres
sterling pour chaque contravention.
Un hydromètre et un thermomètre de chaque espèce employé par l’Agent des Impôts et
y certifié ainsi par
l’Agent des Impôts
sera déposé par l’Agent
des Impôts entre les
mains du Vicomte pour servir d’étalon; et il est defendu
de faire usage d’un hydromètre défectueux sous les peines ci-dessus.”
(2) After
Article 37 of the Law of 184515 there shall be inserted the following Article –
“ARTICLE 37A
Dans cette Loi –
(a) ‘la force des liquers’ signifie la
proportion du volume d’alcool
dans la liqueur entière,
c’est à dire dans la liqueur y compris de l’alcool;
(b) ‘alcool’
signifie l’alcool éthylique.”
ARTICLE
15
(1) In
Article 1 of the Wines and Spirits (Revenue Duties) (Jersey) Law, 1973 (hereinafter referred to as the “Law of
1973”) –
(a) before the definition of
“the Committee” there shall be inserted the following definition
–
“ ‘alcohol’ means ethyl alcohol whether or not
denatured”;
(b) the definition of
“methyl alcohol” shall be deleted;
(c) after the definition of
“spirits” there shall be inserted the following definitions –
“ ‘spirits at proof’ means proof spirit according
to Sikes’ Alcoholometry and spirits shall be deemed to be at proof if the
volume of the alcohol contained therein made up to the volume of the spirits
with distilled water has a weight equal to that of twelve-thirteenths of a
volume of distilled water, equal to the volume of the spirits, the volume of
each liquid being computed as at fifty-one degrees Fahrenheit;
‘strength’, in relation to any liquor, means its
alcoholic strength computed in accordance with Article 2 of this Law, the ratio
referred to in sub-paragraph (c) of
paragraph (1) of that Article being expressed as a percentage, that is to say
the parts of the alcohol per hundred parts of the mixture;”;
(d) in the definition of
“wines” for the expression “15 degrees proof”, there
shall be substituted the expression “8.6 per cent volume”.
(2) For
Article 2 of the Law of 1973 there
shall be substituted the following Article –
“ARTICLE 2
CALCULATION OF WEIGHT, STRENGTH AND
VOLUME OF SPIRITS
(1) For
the purposes of this Law –
(a) except where some other
measure of quantity is specified, any computation of the quantity of any liquor
or of the alcohol contained in any liquor shall be made in terms of the volume
of the liquor or alcohol, as the case may be;
(b) any computation of the volume
of any liquor or of the alcohol contained in any liquor shall be made in litres as at twenty degrees Celsius;
(c) the alcoholic strength of any
liquor is the ratio of the volume of the alcohol contained in the liquor to the
volume of the liquor (inclusive of the alcohol contained in it);
(2) The
Committee may by Order –
(a) prescribe the means to be
used for ascertaining for any purpose the strength, weight or volume of any
liquor;
(b) provide that, in computing
for any purpose the strength of any liquor, any substance contained therein
which is not alcohol or distilled water may be treated as if it were alcohol or
distilled water; and
(c) make different provisions for
different purposes.
(3) Nothing
in this Article shall prevent the strength, weight or volume of wines from
being computed for the purpose of charging duty thereon by methods other than
that provided in this Article.
(4) Except
for the purpose of determining whether liquor is or is not beer (within the
meaning of Article 2 of the “Loi (1937) sur la perception d’un impôt
sur la bière”),
nothing in this Article shall apply for the purposes of calculating the impôt duty on beer.
(5) Except
as provided in paragraph (6) of this Article, where the quantity of alcohol
contained in any spirits, whether or not denatured, has been computed as a
quantity of spirits at proof, for the purpose of determining the volume of
alcohol in such spirits, one gallon of spirits at proof shall be taken to be
equivalent to 2.595 litres of alcohol at twenty
degrees Celsius.
(6) The
Agent of the Impôts may, if he thinks fit in
any particular case, require the quantity of alcohol contained in any spirits
or methylated spirits falling within paragraph (5) of
this Article to be computed in accordance with this Article without applying
the conversion factor specified in that paragraph.
(7) This
Article shall apply to methylated spirits and to any
fermented liquor as it applies to spirits.”
(3) For
the First and Second Schedule to the Law of 1973 there
shall be substituted the Schedules so numbered set out in the Second Schedule
to this Law.
ARTICLE
16
This Part of this Law shall be deemed to have come into force at 9
p.m. on the second day of December, 1980.
PART V
AMENDMENT OF BEER DUTY LAWS
ARTICLE
17
(1) For
the first paragraph of Article 7 of the “Loi
(1934) déterminant la régie
et le mode de perception de l’Impôt sur la bière”
(hereinafter referred to as the “Law of 1934”) there shall be
substituted the following paragraph –
“Vingt-quatre kilogrammes
de malt ou de grain d’une
espèce quelconque, ou seize kilogrammes de sucre (soit sucre
de canne, sucre interverti, saccharum, glucose, ou autre substance saccharifère, ou leurs extraits ou leurs sirops)
seront considérées
comme l’équivalent
d’une unité de
matériaux, et l’expression
‘unité de matériaux’
comprendera l’un quelconque de ces équivalents ou une quantité quelconque de malt et de grain et de sucre
ou de deux seulement de ces matériaux, qui composeront
un mélange équivalent à une unité
de matériaux.”
(2) In
the first paragraph of Article 8 of the Law of 1934 for the words “trente
six gallons” and “deux boisseaux de malt” there shall be substituted the
words “un hectolitre” and “unité de matériaux”
respectively.
(3) In
the first paragraph of Article 9 of the Law of 193420 for the words “trente six gallons” there shall be subsituted the word “hectolitre”.
(4) In
the first paragraph of Article 10,20 and sub-paragraph (1) and sub-paragraph (2) of the
first paragraph of Article 11, of the
Law of 1934 for the words “soixante degrés Fahrenheit” there shall be substituted
the words “vingt degrés
Celsius”.
(5) For
the Appendix to the Law of 1934 there
shall be substituted the Appendix set out in the Third Schedule to this Law.
ARTICLE
18
In the “Loi (1937) sur la perception d’un impôt
sur la bière”,
as amended –
(a) in the first paragraph of
Article 1 for the words “trent-six
gallons” there shall be substituted the word “hectolitre”
and for the expression “£13.00” there shall be substituted
the expression “£9.15”;
(b) in the second paragraph of
Article 2 for the words “deux pour cent d’alcool preuve(anglicé‘roof spirit’)” there shall
be substituted the words “un et deux dixième pour cent d’alcool”.
ARTICLE
19
This Part of this Law shall be deemed to have come into force at
9p.m. on the second day of December, 1980.
PART Vi
AMENDMENT OF TOBACCO DUTY LAWS
ARTICLE
20
Article 3 of the “Loi (1934) sur la régie et le mode de
perception de l’impôt sur
le tabac” is hereby repealed.
ARTICLE
21
In Article 1 of the “Loi (1937) sur la perception d’un impôt
sur le tabac”, as
amended –
(a) in the first paragraph
–
(i) for
the words “livre pesant”
there shall be substituted the word “kilogramme”;
(ii) in
sub-paragraphs (a), (b) and (c) for the expressions “£2.60”,
“£2.70” and “£2.80” there shall be
substituted the expressions “£6.83”,
“£7.09” and “£7.35” respectively;
(b) in the second paragraph, for
the words “£2.60 sur chaque
livre pesant” there
shall be substituted the words “£6.25 sur
chaque kilogramme”.
ARTICLE
22
This Part of this Law shall be deemed to have come into force at 9
p.m. on the second day of December, 1980.
PART VIi
AMENDMENT OF OILS AND SPIRITS DUTY
LAW
ARTICLE
23
In Article 2 of the “Loi (1940) autorisant la perception d’un impôt
sur certaines huiles et essence”, as amended, for the words “£0.16 par gallon”
there shall be substituted the words “£0.0352 par litre”.
ARTICLE
24
This Part of this Law shall be deemed to have come into force at
9p.m. on the second day of December, 1980.
PART VIIi
CONSEQUENTIAL AMENDMENTS
ARTICLE
25
(1) In
the Licensing (Jersey) Law, 1974, as
amended –
(a) in the definition of
“intoxicating liquor” in Article 1, for the words “two
degrees of proof spirit” there shall be substituted the expression
“1.2 per cent volume of ethyl alcohol as determined in accordance with
Article 2 of the Wines and Spirits (Revenue Duties) (Jersey) Law, 1973”;
(b) in paragraph (1) of Article
14 for the words from “seventy degrees”
to the end of the paragraph there shall be substituted the words “forty
per cent alcohol as determined in accordance with Article 2 of the Wines and
Spirits (Revenue Duties) (Jersey) Law, 1973”.
(2) In
Article 12 of the “Loi (1860) sur les distilleries” for the
words “de l’instrument dit SYKE’S HYDROMETER” there shall be
substituted the words “des hydromètres legals établis par l’Article 36 de la Loi
(1845) sur la régie
des impôts, telle que ladite Loi
a été modifiée”.
ARTICLE
26
This Part of this Law shall be deemed to have come into force at
9p.m. on the second day of December, 1980.
PART IX
SHORT TITLE
ARTICLE
27
This Law may be cited as the Finance (Jersey) Law, 1981.
SCHEDULES
FIRST SCHEDULE
(Article 1)
FISCAL LAWS CONTINUED IN FORCE
Import Duties (Jersey) Law, 1932.
“Loi (1937) sur
la perception d’un impôt sur le tabac”.
“Loi (1937) sur
la perception d’un impôt sur la bière”.
“Loi (1940) autorisant
la perception d’un impôt sur certaines huiles
et essences”.
Revenue Duty on Oils and Spirits (Administration) (Jersey) Law, 1940.
E.J.M. POTTER,
Greffier of the States.
SECOND SCHEDULE
(Article 15 (3))
“FIRST
SCHEDULE
(Article 3)
IMPOT ON SPIRITS
£5.56 per litre of alcohol in the
spirits.”
“SECOND
SCHEDULE
(Article 4)
IMPOT ON WINES
|
Strength of
wines
|
rate per hectolitre
|
|
Not exceeding 15 per cent volume
|
£36.95
|
|
Exceeding 15 per cent volume but
not exceeding 22 per cent volume
|
£44.87
|
|
|
per litre of
alcohol in the wine
|
|
Exceeding 22 per cent volume
|
£5.56
|
For the purposes of this Schedule –
(a) the expressions “15 per
cent volume” and “22 per cent volume” mean respectively 15
per centum of alcohol and 22 per centum of alcohol determined in accordance
with the provisions of Article 2 of this Law; and
(b) the expression “per litre of alcohol in the wine” means the quantity of alcohol
in the wine as determined in accordance with the provisions of Article 2 of
this Law.”
THIRD SCHEDULE
(Article 17(5))
|
APPENDICE
|
|
Tableau pour déterminer la densité
originelle des moûts
de Bière.
|
|
Degrés de l’indication
alcoolique
|
Degrés de la densité
originelle
|
Degrés de l’indication
alcoolique
|
Degrés de la densité
originelle
|
Degrés de l’indication
alcoolique
|
Degrés de la densité
originelle
|
Degrés de l’indication
alcoolique
|
Degrés de la densité
originelle
|
|
0.0
|
0.00
|
4.0
|
17.22
|
8.0
|
35.31
|
12.0
|
54.06
|
|
0.1
|
0.42
|
4.1
|
17.67
|
8.1
|
35.77
|
12.1
|
54.55
|
|
0.2
|
0.85
|
4.2
|
18.11
|
8.2
|
36.22
|
12.2
|
55.04
|
|
0.3
|
1.27
|
4.3
|
18.56
|
8.3
|
36.68
|
12.3
|
55.53
|
|
0.4
|
1.70
|
4.4
|
19.00
|
8.4
|
37.14
|
12.4
|
56.03
|
|
0.5
|
2.12
|
4.5
|
19.45
|
8.5
|
37.59
|
12.5
|
56.52
|
|
0.6
|
2.54
|
4.6
|
19.90
|
8.6
|
38.05
|
12.6
|
57.01
|
|
0.7
|
2.97
|
4.7
|
20.35
|
8.7
|
38.51
|
12.7
|
57.51
|
|
0.8
|
3.39
|
4.8
|
20.80
|
8.8
|
38.97
|
12.8
|
58.00
|
|
0.9
|
3.81
|
4.9
|
21.25
|
8.9
|
39.43
|
12.9
|
58.50
|
|
1.0
|
4.24
|
5.0
|
21.70
|
9.0
|
39.88
|
13.0
|
58.99
|
|
1.1
|
4.66
|
5.1
|
22.16
|
9.1
|
40.34
|
13.1
|
59.48
|
|
1.2
|
5.08
|
5.2
|
22.61
|
9.2
|
40.80
|
13.2
|
59.98
|
|
1.3
|
5.51
|
5.3
|
23.06
|
9.3
|
41.26
|
13.3
|
60.47
|
|
1.4
|
5.93
|
5.4
|
23.51
|
9.4
|
41.72
|
13.4
|
60.97
|
|
1.5
|
6.35
|
5.5
|
23.96
|
9.5
|
42.18
|
13.5
|
61.46
|
|
1.6
|
6.78
|
5.6
|
24.42
|
9.6
|
42.64
|
13.6
|
61.96
|
|
1.7
|
7.20
|
5.7
|
24.87
|
9.7
|
43.10
|
13.7
|
62.45
|
|
1.8
|
7.62
|
5.8
|
25.31
|
9.8
|
43.56
|
13.8
|
62.94
|
|
1.9
|
8.05
|
5.9
|
25.76
|
9.9
|
44.02
|
13.9
|
63.44
|
|
2.0
|
8.47
|
6.0
|
26.21
|
10.0
|
44.48
|
14.0
|
63.97
|
|
2.1
|
8.91
|
6.1
|
26.66
|
10.1
|
44.94
|
14.1
|
64.47
|
|
2.2
|
9.35
|
6.2
|
27.11
|
10.2
|
45.41
|
14.2
|
64.96
|
|
2.3
|
9.79
|
6.3
|
27.57
|
10.3
|
45.88
|
14.3
|
65.46
|
|
2.4
|
10.23
|
6.4
|
28.02
|
10.4
|
46.35
|
14.4
|
65.96
|
|
2.5
|
10.66
|
6.5
|
28.48
|
10.5
|
46.82
|
14.5
|
66.46
|
|
2.6
|
11.10
|
6.6
|
28.93
|
10.6
|
47.29
|
14.6
|
66.96
|
|
2.7
|
11.53
|
6.7
|
29.39
|
10.7
|
47.77
|
14.7
|
67.47
|
|
2.8
|
11.97
|
6.8
|
29.84
|
10.8
|
48.24
|
14.8
|
67.97
|
|
2.9
|
12.40
|
6.9
|
30.29
|
10.9
|
48.72
|
14.9
|
68.47
|
|
3.0
|
12.84
|
7.0
|
30.75
|
11.0
|
49.20
|
15.0
|
68.97
|
|
3.1
|
13.27
|
7.1
|
31.20
|
11.1
|
49.68
|
15.1
|
69.48
|
|
3.2
|
13.71
|
7.2
|
31.66
|
11.2
|
50.16
|
15.2
|
69.98
|
|
3.3
|
14.15
|
7.3
|
32.12
|
11.3
|
50.65
|
15.3
|
70.49
|
|
3.4
|
14.58
|
7.4
|
32.57
|
11.4
|
51.13
|
15.4
|
70.99
|
|
3.5
|
15.02
|
7.5
|
33.03
|
11.5
|
51.62
|
15.5
|
71.50
|
|
3.6
|
15.46
|
7.6
|
33.48
|
11.6
|
52.10
|
15.6
|
72.01
|
|
3.7
|
15.90
|
7.7
|
33.94
|
11.7
|
52.59
|
15.7
|
72.51
|
|
3.8
|
16.34
|
7.8
|
34.40
|
11.8
|
53.08
|
15.8
|
73.02
|
|
3.9
|
16.78
|
7.9
|
34.85
|
11.9
|
53.57
|
15.9
|
73.53
|
|
|
|
|
|
|
|
16.0
|
74.04
|