Taxation
(Implementation) (Jersey) Law 2004
A LAW enabling the States to make
Regulations implementing agreements with, and obligations owed to, the
governments of other countries and territories regarding or relating to
taxation, and for connected purposes.
Adopted by the
States 7th July 2004
Sanctioned by
Order of Her Majesty in Council 13th October 2004
Registered by the
Royal Court 29th
October 2004
THE STATES, subject to the sanction of Her Most Excellent Majesty in Council, have
adopted the following Law –
1 Interpretation
In this Law –
“approved agreement” means an agreement regarding or relating to taxation which
the States have authorized to be signed on their behalf with the government of
another country or territory;
“approved obligation” means an obligation regarding or
relating to taxation which the States have authorized to be signed or assented
to on their behalf;
“tax officer” means the Comptroller of Income Tax or any officer appointed
under Article 8 of the Income Tax (Jersey)
Law 1961;[1]
“taxation”
means taxation in Jersey and –
(a) in
relation to an approved agreement, taxation in the country or territory with
whose government the agreement is signed;
(b) in
relation to an approved obligation, taxation in a country or territory to which
the obligation is owed.
2 Power
to implement
(1) The
States may by Regulations make such provision as appears to them to be
necessary or expedient for the purposes of –
(a) implementing
an approved agreement or approved obligation; and
(b) dealing
with matters arising out of or related to such an agreement or obligation.
(2) Regulations
made under paragraph (1) may –
(a) amend
any other enactment; and
(b) make
any other provision, of any extent, as might be made by a Law passed by the
States.
(3) Without
prejudice to the generality of paragraphs (1) and (2), Regulations made under
paragraph (1) may contain such incidental, supplemental, transitional and
saving provisions as the States consider expedient.
3 Limitation
on repayments
Save as expressly provided in Regulations made under Article 2, no
claim for repayment of any monies remitted to the Comptroller of Income Tax
pursuant to such Regulations shall be allowed.
4 Information
(1) No
specific or general restriction on the disclosure of information imposed by any
enactment or contract or otherwise shall prevent the disclosure of information
to the competent authority of another country or territory pursuant to an
approved agreement or approved obligation, or Regulations made under Article 2.
(2) The
reference in paragraph (1) to the competent authority of another country
or territory is a reference to the authority designated in or for the purposes
of an approved agreement or approved obligation as the competent authority of
that country or territory.
5 Liability
of tax officer
A tax officer shall not be liable in damages for anything done or
omitted in the discharge of any functions under any approved agreement or
approved obligation, or Regulations made under Article 2, unless it is shown
that the act or omission was in bad faith.
6 Citation
and commencement
This Law may be cited as the Taxation (Implementation) (Jersey) Law
2004 and shall come into force on the seventh day following its registration.
A.H. HARRIS
Deputy Greffier of the States.