FINANCE (JERSEY) LAW 2001

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ARRANGEMENT OF ARTICLES

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1.             Interpretation

 

Income Tax

 

2.             Standard rate of income tax for 2001

 

3.             Revision of rule for late payment of tax

 

4.             Extension of child care tax relief

 

5.             Extension of rule for charitable donations

 

Excise duty

 

6.             Increase of duty on alcohol and tobacco

 

Closing provision

 

7.             Citation

 

FINANCE (JERSEY) LAW 2001

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A LAW     to prescribe the standard rate of income tax for the year 2001; to amend further the Income Tax (Jersey) Law 1961 regarding the late payment of tax, relief for child care and relief for charitable donations; and to amend further the Customs and Excise (Jersey) Law 1999 regarding alcohol and tobacco duty, sanctioned by Order of Her Majesty in Council of the

 

14th day of May 2001

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(Registered on the 25th day of May 2001)

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STATES OF JERSEY

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The 16th day of January 2001

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                THE STATES, subject to the sanction of Her Most Excellent Majesty in Council, have adopted the following Law -

 

ARTICLE 1

 

Interpretation

 

                In this Law, “1961 Law” means the Income Tax (Jersey) Law 1961,[1] as amended.[2]

 

Income Tax

 

ARTICLE 2

 

Standard rate of income tax for 2001

 

                There shall be levied and charged in the Island for the year 2001, in accordance with the 1961 Law, as amended by any subsequent enactment, including this Law, income tax at the standard rate of twenty pence in the pound.

 

ARTICLE 3

 

Revision of rule for late payment of tax

 

                (1)     In Article 26 of the 1961 Law[3] -

 

                (a)     for paragraph (1) there shall be substituted the following paragraph -

 

          “(1)   In this Article, “specified time”, in relation to a year of assessment, means 6 p.m. on the Friday following the first Monday in December of the year next following the year of assessment.”;

 

                (b)     in paragraph (2), for the words “specified day”, in each place where they appear, there shall be substituted the words “specified time”.

 

                (2)     This Article shall have effect in relation to tax payable for the year 2000 and ensuing years.

 

ARTICLE 4

 

Extension of child care tax relief

 

                (1)     In Article 92B(1) of the 1961 Law,[4] in the definition “qualifying child”, for the words “6 years” there shall be substituted the words “13 years”.

 

                (2)     This Article shall have effect for the year 2000 and ensuing years.

 

ARTICLE 5

 

Extension of rule for charitable donations

 

                (1)     In Article 87B(1)(f) of the 1961 Law,[5] for the words “two hundred and fifty pounds” there shall be substituted the words “one hundred pounds”.

 

                (2)     This Article shall have effect for the year 2001 and ensuing years.

 

Excise duty

 

ARTICLE 6

 

Increase of duty on alcohol and tobacco

 

                (1)     For paragraphs 1 to 5 of Part II of the First Schedule to the Customs and Excise (Jersey) Law 1999,[6] as amended, there shall be substituted the following paragraphs -

 

“Spirits

 

          1.      There shall be charged on all spirits imported into or distilled or produced in the Bailiwick excise duty at the rate of £17.23 per litre of alcohol.

 

Wines

 

          2.      There shall be charged on all wines imported into or produced or manufactured in the Bailiwick excise duty at the following rates -

 

 

Beer

 

          3.      There shall be charged -

 

          (a)     on all beer produced by a small independent brewer which is imported into or manufactured in the Bailiwick excise duty at the rate of -

 

                   (i)      £19.12 per hectolitre of beer not exceeding 4.9 per cent volume; and

 

                   (ii)     £30.05 per hectolitre of beer exceeding 4.9 per cent volume; and

 

          (b)     on all other beer imported into or manufactured in the Bailiwick excise duty at the rate of -

 

                   (i)      £23.73 per hectolitre of beer not exceeding 4.9 per cent volume; and

 

                   (ii)     £35.75 per hectolitre of beer exceeding 4.9 per cent volume.

 

Other alcoholic beverages

 

          4.      There shall be charged on the following alcoholic beverages imported into or produced in the Bailiwick the following rates of duty -

 

 

Tobacco

 

          5.      There shall be charged on all tobacco imported into or grown, produced or manufactured in the Bailiwick excise duty at the following rate -

 

 

                (2)     This Article shall be deemed to have come into force at 11.59 p.m. on the seventh day of December 2000.

 

Closing provision

 

ARTICLE 7

 

Citation

 

                This Law may be cited as the Finance (Jersey) Law 2001.

 

                                                                                            C.M. NEWCOMBE

 

Greffier of the States.