Finance (2011
Budget) (Jersey) Law 2011
A LAW to set the rate of income tax
for 2011 and to amend the Income Tax (Jersey) Law 1961, the Goods and
Services Tax (Jersey) Law 2007, the Customs and Excise (Jersey)
Law 1999, the Stamp Duties and Fees (Jersey) Law 1998 and the Taxation
(Land Transactions) (Jersey) Law 2009
Adopted by the
States 10th December 2010
Sanctioned by
Order of Her Majesty in Council 12th October 2011
Registered by the
Royal Court 21st
October 2011
THE STATES, subject to the sanction of Her Most Excellent Majesty in Council, have
adopted the following Law –
1 Standard
rate of income tax for 2011
There shall be levied and charged in Jersey for the year 2011,
in accordance with, and subject to the provisions of, the Income Tax (Jersey)
Law 1961[1], income tax at the standard
rate of 20 pence in the pound.
2 Income
tax exemption thresholds
(1) In
Article 92A of the Income Tax (Jersey) Law 1961 –
(a) for
paragraphs (2) and (3) there shall be substituted the following
paragraph –
“(2) Subject to paragraphs (4),
(5), (8) and (9) and Article 92B, where an individual proves, for the year of
assessment –
(a) that he has his wife living with him; or
(b) that his wife is wholly maintained by him
during the year of assessment and that he is not entitled, in computing the
amount of his income for that year for the purposes of this Law, to make any
deductions in respect of sums paid for the maintenance of his wife,
the threshold applicable in
his case is –
(i) if the individual also proves that, at
the commencement of the year of assessment, either he or his wife was of the
age of 63 years or more, £23,480;
(ii) in any other case,
£20,510.”;
(b) for
paragraphs (6) and (7) there shall be substituted the following
paragraph –
“(6) Subject to paragraphs (8) and
(9) and Article 92B, the threshold applicable in the case of an individual to
whom, for the year of assessment, paragraph (2) does not apply is –
(a) where the individual proves that, at the
commencement of the year of assessment, he or she was of the age of
63 years or more, £14,270;
(b) in any other case, £12,790.”.
(2) This
Article shall have effect for the year of assessment 2011 and ensuing years.
3 Rate
of goods and services tax
(1) In
Article 8(1) of the Goods and Services Tax (Jersey) Law 2007[2] for the rate “3%”
there shall be substituted the rate “5%”.
(2) This
Article shall come into force on 1st June 2011.
4 Excise
duty: alcohol
In Part 2 of Schedule 1 to Customs and Excise (Jersey)
Law 1999[3] for the amount specified in
column 2 of the table in respect of goods specified in column 1 there
shall be substituted the amount specified in column 3 of the
table –
|
1
Paragraph
|
2
Existing amount
|
3
Substituted amount
|
|
1 Spirits
|
|
|
|
(a) small independent distiller
|
£11.72
|
£12.45
|
|
(b) all other
|
£23.43
|
£24.88
|
|
2 Wines
|
|
|
|
Exceeding 1.2% volume but not exceeding 5.5%
volume
|
£57.06
|
£60.60
|
|
Exceeding 5.5% volume but not exceeding 15%
volume
|
£149.75
|
£159.03
|
|
Exceeding 15% volume but not exceeding 22%
volume
|
£183.51
|
£194.89
|
|
Exceeding 22% volume
|
£23.43
|
£24.88
|
|
3 Beer
|
|
|
|
(a) small independent brewer,
beer –
|
|
|
|
(i) not exceeding 4.9% volume
|
£24.74
|
£26.27
|
|
(ii) exceeding 4.9% volume
|
£37.22
|
£39.53
|
|
(b) all other, beer –
|
|
|
|
(i) not exceeding 4.9% volume
|
£49.47
|
£52.54
|
|
(ii) exceeding 4.9% volume
|
£74.44
|
£79.06
|
|
4 Cider
|
|
|
|
(a) small independent cider-maker,
cider –
|
|
|
|
(i) not exceeding 4.9% volume
|
£23.15
|
£24.59
|
|
(ii) exceeding 4.9% volume
|
£34.83
|
£36.99
|
|
(b) all other, cider –
|
|
|
|
(i) not exceeding 4.9% volume
|
£46.31
|
£49.18
|
|
(ii) exceeding 4.9% volume
|
£69.65
|
£73.97
|
|
5 Other
alcoholic beverages
|
£23.43
|
£24.88.
|
5 Excise
duty: tobacco
In Part 2 of Schedule 1 to Customs and Excise (Jersey) Law
1999 for the amount specified in column 2 of the table in respect of goods
specified in column 1 there shall be substituted the amount specified in
column 3 of the table –
|
1
Paragraph
|
2
Existing amount
|
3
Substituted amount
|
|
6 Tobacco
|
|
|
|
(a) unprocessed tobacco
|
£163.74
|
£181.92
|
|
(b) cigars
|
£177.17
|
£196.84
|
|
(c) cigarettes
|
£221.55
|
£246.14
|
|
(d) hand-rolling tobacco
|
£188.31
|
£209.21
|
|
(e) other types of processed tobacco
|
£171.48
|
£190.51.
|
6 Excise
duty: hydrocarbon oil
In Part 2 of Schedule 1 to Customs and Excise (Jersey) Law
1999 for the amount specified in column 2 of the table in respect of goods
specified in column 1 there shall be substituted the amount specified in
column 3 of the table –
|
1
Paragraph
|
2
Existing amount
|
3
Substituted amount
|
|
7(1) Hydrocarbon
oil
|
|
|
|
(a) higher octane ultra low sulphur petrol
|
£42.61
|
£44.70
|
|
(b) all other low sulphur petrol
|
£40.92
|
£42.93
|
|
(c) ultra low sulphur diesel
|
£40.92
|
£42.93
|
|
(d) all other types of hydrocarbon oil
|
£44.27
|
£46.44.
|
7 Stamp
duty and land transactions tax: land and buildings
(1) In
Part 1 of the Schedule to the Stamp Duties and Fees (Jersey) Law 1998[4], in items 13(a), 13(c),
13(h), 13(j), 13(k), 13(l)(2) and 13(n)(A) for clause (v) there shall be
substituted the following clauses –
|
|
“(v) exceeds £700,000 but
does not exceed £1,000,000
|
£13,000 in respect of the first £700,000, plus
£3 for each £100 or part of £100 in excess thereof
|
Contract
|
Greffier
|
|
|
(vi) exceeds £1,000,000 but does not
exceed £1,500,000
|
£22,000 in respect of the first £1,000,000 plus
£3.50 for each £100 or part of £100 in excess thereof
|
Contract
|
Greffier
|
|
|
(vii) exceeds £1,500,000
but does not exceed £2,000,000
|
£39,500 in respect of the first £1,500,000 plus
£4 for each £100 or part of £100 in excess thereof
|
Contract
|
Greffier
|
|
|
(viii) exceeds £2,000,000
|
£59,500 in respect of the first £2,000,000 plus £5
for each £100 or part of £100 in excess thereof
|
Contract
|
Greffier”.
|
(2) In
the Schedule to the Taxation (Land Transactions) (Jersey) Law 2009[5] –
(a) for
paragraph 2(1) there shall be substituted the following
sub-paragraph –
“(1) Except as otherwise provided
in the following provisions of this Schedule, LTT shall be charged on the value
of a transaction described in Article 3(1)(a) or (b) at the rate of
£60 plus, where the value of the transaction –
|
(a) does not exceed £50,000 –
|
50p for each £100 or part of £100 subject to a minimum
of £10;
|
|
(b) exceeds £50,000 but does not exceed
£300,000 –
|
£250 in respect of the first £50,000, plus £1.50
for each £100 or part of £100 in excess thereof;
|
|
(c) exceeds £300,000 but does not exceed
£500,000 –
|
£4,000 in respect of the first £300,000, plus £2
for each £100 or part of £100 in excess thereof;
|
|
(d) exceeds £500,000 but does not exceed
£700,000 –
|
£8,000 in respect of the first £500,000, plus
£2.50 for each £100 or part of £100 in excess thereof;
|
|
(e) exceeds £700,000 but does not exceed
£1,000,000 –
|
£13,000 in respect of the first £700,000, plus
£3 for each £100 or part of £100 in excess thereof;
|
|
(f) exceeds £1,000,000 but does
not exceed £1,500,000 –
|
£22,000 in respect of the first £1,000,000 plus
£3.50 for each £100 or part of £100 in excess thereof;
|
|
(g) exceeds £1,500,000 but does not
exceed £2,000,000 –
|
£39,500 in respect of the first £1,500,000 plus
£4 for each £100 or part of £100 in excess thereof;
|
|
(h) exceeds £2,000,000 –
|
£59,500 in respect of the first £2,000,000 plus
£5 for each £100 or part of £100 in excess thereof.”.
|
(b) in
paragraphs 3, 3A(3)(a), 3A(3)(b)(i), 4(3), 5(2) and 9, for the amount
“£50” there shall be substituted the amount
“£60”;
(c) in
paragraphs 6(2) and 7(2) for the amount “£60” there
shall be substituted the amount “£70”;
(d) in
paragraph 8 for the amount “£100” there shall be
substituted the amount “£120”.
(3) This
Article shall come into force on 1st June 2011.
8 Stamp
duty: wills devising immovable property
(1) In
Part 1 of the Schedule to the Stamp Duties and Fees (Jersey) Law 1998 in
item 46(1) for sub-paragraph (e) there shall be substituted the
following sub-paragraphs –
|
|
“(e) exceeds £700,000 but
does not exceed £1,000,000
|
£13,000 in respect of the first £700,000, plus £3
for each £100 or part of £100 in excess thereof
|
Application
|
Greffier
|
|
|
(f) exceeds £1,000,000 but does
not exceed £1,500,000
|
£22,000 in respect of the first £1,000,000 plus
£3.50 for each £100 or part of £100 in excess thereof
|
Application
|
Greffier
|
|
|
(g) exceeds £1,500,000 but does not
exceed £2,000,000
|
£39,500 in respect of the first £1,500,000 plus
£4 for each £100 or part of £100 in excess thereof
|
Application
|
Greffier
|
|
|
(h) exceeds £2,000,000
|
£59,500 in respect of the first £2,000,000 plus
£5 for each £100 or part of £100 in excess thereof
|
Application
|
Greffier”.
|
(2) This
Article shall come into force on 1st June 2011.
9 Stamp
duty: court fees
(1) In
Part 1 of the Schedule to the Stamp Duties and Fees (Jersey) Law 1998, for
the amount specified in column 2 of the following table in respect of an
item specified in column 1 of the table there shall be substituted the
amount specified in column 3 of the table –
|
1
Item
|
2
Existing amount
|
3
Substituted amount
|
|
1 Acknowledgement of debt on table or au Greffe
|
|
|
|
1(ba)(i)
|
£50
|
£60
|
|
1(ba)(ii)(I)
|
£50
|
£60
|
|
1(d)
|
£50
|
£60
|
|
Paragraph (A) of the proviso to 1
|
£50
|
£60
|
|
Paragraph (B) of the proviso to 1
|
£5
|
£6
|
|
2(1) Actions in the Petty Debts Court
|
|
|
|
2(1)(a)
|
£6
|
£7
|
|
2(1)(b)
|
£15
|
£18
|
|
2(1)(c)
|
£20
|
£24
|
|
2(1)(d)
|
£30
|
£36
|
|
2(1)(da)
|
£40
|
£48
|
|
2(1)(e)
|
£25
|
£30
|
|
2(1)(f)
|
£25
|
£30
|
|
2(1)(g)
|
£25
|
£30
|
|
2(1)(h)
|
£25
|
£30
|
|
2(2) Actions in the Royal Court
|
|
|
|
2(2)(a)
|
£50
|
£60
|
|
2(2)(b)
|
£50
|
£60
|
|
2(2)(c)
|
£50
|
£60
|
|
2(2)(d)
|
£50
|
£60
|
|
2(2)(e)(i)
|
£300
|
£309
|
|
2(2)(e)(ii)
|
£1,000
|
£1,030
|
|
2(2)(f)
|
£25
|
£30
|
|
3 Act of the Court registered in the register
of obligations
|
£25
|
£30
|
|
4 Adoption
|
£50
|
£60
|
|
5 Application or declaration not otherwise
provided for
|
£50
|
£60
|
|
6 Arbitration before Greffier
|
£200
|
£240
|
|
7 Arrest of debtor (saisie)
|
|
|
|
7(a)
|
£200
|
£240
|
|
7(b)
|
£50
|
£60
|
|
7(c)
|
£50
|
£60
|
|
7(d)
|
£200
|
£240
|
|
8 Authority to practise
|
£100
|
£120
|
|
9 Casier judiciaire
|
£50
|
£60
|
|
10 Caveat in relation to the passing of a
contract transferring immovable property
|
|
|
|
10(a)
|
£50
|
£60
|
|
10(b)
|
£50
|
£60
|
|
11 Cession
|
£50
|
£60
|
|
13 Contracts
|
|
|
|
13(d1)
|
£50
|
£60
|
|
13(o)
|
£50
|
£60
|
|
13(p)
|
£50
|
£60
|
|
13(q)
|
£50
|
£60
|
|
13(r)
|
£50
|
£60
|
|
13(s)
|
£50
|
£60
|
|
13(t)
|
£50
|
£60
|
|
13(u)
|
£50
|
£60
|
|
14 Loi (1991) sur la
copropriété des immeubles bâtis
|
|
|
|
14(a)
|
£150
|
£180
|
|
14(b)
|
£75
|
£90
|
|
15 Copy of act or other document
|
|
|
|
15(a)
|
£10
|
£12
|
|
15(c)
|
£25
|
£30
|
|
16 Deed poll
|
£50
|
£60
|
|
17 Dégrèvement
|
|
|
|
17(a)
|
£50
|
£60
|
|
17(b)
|
£200
|
£240
|
|
17(c)
|
£50
|
£60
|
|
18 Désastre
|
|
|
|
18(a)
|
£100
|
£120
|
|
18(b)(i)
|
£100
|
£120
|
|
18(b)(ii)
|
£50
|
£60
|
|
18(b)(iii)
|
£200
|
£240
|
|
18(b)(iv)
|
£50
|
£60
|
|
18(b)(v)
|
£100
|
£120
|
|
18(b)(vi)
|
£100
|
£120
|
|
19 Distraint (arrêt)
|
|
|
|
19(a)
|
£200
|
£240
|
|
19(b)(i)
|
£50
|
£60
|
|
19(b)(ii)
|
£50
|
£60
|
|
19(c)
|
£50
|
£60
|
|
19(d)
|
£100
|
£120
|
|
19(e)
|
£200
|
£240
|
|
20 Documents (including wills) lodged au
Greffe
|
£50
|
£60
|
|
21 Enrolment of acts and other documents au
Greffe
|
£25
|
£30
|
|
22 Evidence of witness taken in writing before
Viscount or Greffier
|
|
|
|
22(a)
|
£200
|
£240
|
|
22(b)
|
£6
|
£7
|
|
23 Extracts or copies from Public Registry
|
|
|
|
23(a)(ii)
|
£25
|
£30
|
|
23(b)(i)
|
£250
|
£300
|
|
23(b)(ii)
|
£150
|
£180
|
|
23(b)(iii)
|
£150
|
£180
|
|
23(b)(iv)
|
£100
|
£120
|
|
23(b)(v)
|
£300
|
£360
|
|
24 Guardian ad litem
|
£25
|
£30
|
|
25 Judgment debts
|
£200
|
£240
|
|
26 Judgments, registration of
|
|
|
|
26(a)
|
£100
|
£120
|
|
26(b)
|
£25
|
£30
|
|
27 Legitimacy (Jersey) Law 1973
|
£100
|
£120
|
|
28 Licensing (Jersey) Law 1974
|
£50
|
£60
|
|
29 Jersey Gas Company (Jersey) Law 1989
|
|
|
|
29(a)
|
£120
|
£144
|
|
29(b)(i)
|
£3
|
£4
|
|
29(b)(ii)
|
£8
|
£10
|
|
29(c)(i)
|
25p
|
30p
|
|
29(c)(ii)
|
£10
|
£12
|
|
30 Mental Health (Jersey) Law 1969
|
|
|
|
30(a)
|
£50
|
£60
|
|
30(b)
|
£50
|
£60
|
|
30(c)
|
£50
|
£60
|
|
30(d)
|
£50
|
£60
|
|
31 Orders of justice and provisional orders
|
|
|
|
31(a)
|
£50
|
£60
|
|
31(b)(i)
|
£50
|
£60
|
|
31(b)(ii)
|
£25
|
£30
|
|
32 Patents and designs
|
|
|
|
32(a)
|
£85
|
£102
|
|
32(b)(i)
|
£25
|
£30
|
|
32(b)(ii)
|
£50
|
£60
|
|
32(c)(iii)
|
£25
|
£30
|
|
32A Political Parties (Registration) (Jersey)
Law 2008
|
|
|
|
32A(a)
|
£50
|
£60
|
|
32A(b)
|
£50
|
£60
|
|
33 Power of attorney
|
|
|
|
33(a)
|
£25
|
£30
|
|
33(b)
|
£25
|
£30
|
|
34 Prisoner for debt (production before court)
|
£200
|
£240
|
|
35 Réalisation
|
|
|
|
35(a)
|
£50
|
£60
|
|
35(b)
|
£200
|
£240
|
|
36 Remonstrance, representation or
doléance
|
|
|
|
36(a)
|
£50
|
£60
|
|
36(b)
|
£300
|
£360
|
|
37 Searches au Greffe
|
|
|
|
37(a)
|
£25
|
£30
|
|
37(b)
|
£10
|
£12
|
|
38 Hearing of summons
|
|
|
|
38(a)
|
£25
|
£30
|
|
38(b)
|
£300
|
£360
|
|
38(c)
|
£200
|
£240
|
|
39 Service or attempted service of summons by
Viscount
|
|
|
|
39(a)
|
£50
|
£60
|
|
39(b)
|
£200
|
£240
|
|
39(c)
|
£25
|
£30
|
|
39(d)
|
£25
|
£30
|
|
39(e)
|
£200
|
£240
|
|
39(f)
|
£100
|
£120
|
|
40 Service of summons
|
£50
|
£60
|
|
41 Taxation of costs by Greffier
|
£37.50
|
£45
|
|
42 Expulsion of refractory tenants
|
|
|
|
42(a)(i)
|
£50
|
£60
|
|
42(a)(ii)
|
£50
|
£60
|
|
42(b)
|
£200
|
£240
|
|
42(c)
|
£200
|
£240
|
|
43 Trusts and corporations
|
£50
|
£60
|
|
44 Vue de justice
|
|
|
|
44(a)
|
£100
|
£120
|
|
44(b)
|
£50
|
£60
|
|
44(c)
|
£200
|
£240
|
|
44(d)
|
£50
|
£60
|
|
44(e)
|
£200
|
£240
|
|
44(e)
|
£500
|
£600
|
|
45 Vue de Vicomte
|
|
|
|
45(a)
|
£50
|
£60
|
|
45(b)
|
£50
|
£60
|
|
45(c)
|
£200
|
£240
|
|
45(d)
|
£50
|
£60
|
|
45(e)
|
£200
|
£240
|
|
45(e)
|
£500
|
£600
|
|
46 Wills devising immovable property
|
|
|
|
46(1)(a)
|
£10
|
£12
|
|
46(2)(a)
|
£50
|
£60
|
|
46(2)(b)
|
£150
|
£180
|
|
47 Children (Jersey) Law 2002
|
|
|
|
47(a)
|
£90
|
£125
|
|
47(b)
|
£90
|
£125
|
|
47(c)
|
£90
|
£125
|
|
47(d)
|
£90
|
£125
|
|
47(e)
|
£90
|
£125
|
|
47(f)
|
£90
|
£125.
|
(2) In
Part 1 of the Schedule to the Stamp Duties and Fees (Jersey) Law 1998
for item 47(g) and (h) there shall be substituted the following
item –
|
“(g)
|
An application made on Form C2 in the Children Rules 2005
|
£125
|
Application
|
Greffier”.
|
(3) For
Part 2 of the Schedule to the Stamp Duties and Fees (Jersey) Law 1998
there shall be substituted the following Part –
“PART 2
FEES IN MATRIMONIAL CAUSES
|
|
Item
|
Stamp Duty
|
Chargeable Document
|
Designated Officer
|
|
1.
|
APPLICATION FOR LEAVE to file petition
|
£250
|
The application
|
Greffier
|
|
2.
|
INSTITUTING PROCEEDINGS
to include filing
petition, including all documents for service, issuing and renewing
Greffier’s certificate and hearing an undefended cause –
|
|
|
|
|
(a)
|
following grant of
application for leave to file petition
|
£100
|
The petition
|
Greffier
|
|
(b)
|
in any other case
|
£250
|
The petition
|
Greffier
|
|
3.
|
FILING AMENDED OR SECOND OR SUBSEQUENT PETITION
|
£80
|
The petition
|
Greffier
|
|
4.
|
FILING ANSWER TO PETITION or cross-petition
|
£120
|
The answer
|
Greffier
|
|
5.
|
HEARING DEFENDED CAUSE - for each half day or part of a half day
|
£360
|
The Billet
|
Greffier
|
|
6.
|
APPLYING FOR DECREE ABSOLUTE (to include issue of one copy)
|
£40
|
The application
|
Greffier
|
|
7.
|
ORIGINATING APPLICATION, SUMMONS OR NOTICE OF INTENTION
TO PROCEED WITH APPLICATION FOR ANCILLARY RELIEF –
|
|
|
|
|
(a)
|
Application for
consent order
|
£40
|
The application
|
Greffier
|
|
(b)
|
application other
than for consent order – filing summons or Form 16, fixing
date, signing copy for service for preliminary directions hearing
|
£125
|
The summons or
notice
|
Greffier
|
|
(c)
|
Any application,
summons or notice of intention to proceed with application for ancillary
relief not falling within (a) or (b)
|
£80
|
The summons or
notice
|
Greffier
|
|
8.
|
CONTESTED
HEARING BEFORE THE COURT for each half day or
part of a half day
|
£360
|
The summons
|
Greffier
|
|
9.
|
FILING NOTICE OF APPEAL against Registrar’s decision
|
£125
|
The Notice of Appeal
|
Greffier
|
|
10.
|
APPEALS, hearing by the
Court of any appeal from an order of the Greffier, for each half day or part
of a half day
|
£360
|
The Billet
|
Greffier
|
|
11.
|
COMMISSION FOR EXAMINATION OF WITNESSES ABROAD, issue of
|
£60
|
The application
|
Greffier
|
|
12.
|
LETTERS OF REQUEST –
|
|
|
|
|
(a)
|
for service of
process out of Jersey
|
£60
|
The undertaking
|
Greffier
|
|
(b)
|
for the examination
of witnesses abroad
|
£60
|
The undertaking
|
Greffier
|
|
13.
|
EVIDENCE –
|
|
|
|
|
(a)
|
taking of in writing
by Viscount, for each half day or part or a half day
|
£240
|
The deposition
|
Greffier
|
|
(b)
|
Copy of transcript
of, for each page
|
£7
|
Transcript
|
Greffier
|
|
14.
|
SERVICE OR ATTEMPTED SERVICE BY VISCOUNT, each party served (or attempted to serve)
|
At discretion of
Viscount subject to a maximum of £120
|
The record
|
Viscount
|
|
15.
|
TAXING BILL OF COSTS, for each half hour
|
£45
|
The bill
|
Greffier
|
|
16.
|
COPY Decree Nisi, Decree
Absolute or other Act of Court, Memorandum of Agreement or other document,
for each Act or document
|
£30
|
Copy
|
Greffier”.
|
(4) In
Part 3 of the Schedule to the Stamp Duties and Fees (Jersey) Law 1998, for
the amount specified in column 2 of the following table in respect of an
item specified in column 1 of the table there shall be substituted the
amount specified in column 3 of the table –
|
1
Item
|
2
Existing amount
|
3
Substituted amount
|
|
1 Actions
|
|
|
|
1(a)
|
£50
|
£60
|
|
1(b)
|
£300
|
£360
|
|
2 Caveats
|
£50
|
£60
|
|
3 Copies
|
|
|
|
3(b)
|
£10
|
£12
|
|
3(c)
|
£25
|
£30
|
|
4 Document
|
£50
|
£60
|
|
5 Evidence
|
|
|
|
5(a)
|
£200
|
£240
|
|
5(b)
|
£6
|
£7
|
|
6 Order of justice
|
£50
|
£60
|
|
7 Applications
|
£300
|
£360
|
|
8 Interventions or oppositions
|
£50
|
£60
|
|
9 Probate or letters of administration
|
|
|
|
9(2)(a)
|
£50
|
£60
|
|
9(2)(b)
|
£150
|
£180
|
|
10 Representations to the Court
|
|
|
|
10(a)
|
£50
|
£60
|
|
10(b)
|
£300
|
£360
|
|
11 Searches
|
£25
|
£30
|
|
12 Summonses
|
|
|
|
12(a)
|
£50
|
£60
|
|
12(b)
|
£50
|
£60
|
|
13 Trust corporations
|
£500
|
£600
|
|
14 Viscount as administrator
|
|
|
|
14(a)
|
£200
|
£240
|
|
14(b)
|
£100
|
£120
|
|
14(d)
|
£200
|
£240.
|
10 Citation
and commencement
(1) This
Law may be cited as the Finance (2011 Budget) (Jersey) Law 2011.
(2) Save
as provided in Articles 3, 7 and 8 this Law shall come into force on 1st January 2011.
m.n. de la haye
Greffier of the States