Arrangement

part 1  565

PART 2  565

PART 3  568

PART 4  569

A LAW to prescribe the standard rate of income tax for the year 2007; to amend further the Customs and Excise (Jersey) Law 1999 so as to vary the duties on alcohol and increase the duties on tobacco and hydrocarbon oil; to amend further the Stamp Duties and Fees (Jersey) Law 1998 so as to revise and add to the provisions in respect of judicial fees and for connected purposes.

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

“1      Spirits

There shall be charged –

(a)     on all spirits, produced by a small independent distiller of spirits, which are imported into or produced or manufactured in Jersey, excise duty at the rate of £10.67 per litre of alcohol; and

(b)     on all other spirits imported into or produced or manufactured in Jersey, excise duty at the rate of £21.34 per litre of alcohol.

2        Wines

There shall be charged, on all wines imported into or produced or manufactured in Jersey, excise duty at the following rates –

3        Beer

There shall be charged –

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

(i)      £22.53 per hectolitre of beer not exceeding 4.9% volume, and

(ii)      £33.89 per hectolitre of beer exceeding 4.9% volume; and

(b)     on all other beer imported into or produced or manufactured in Jersey, excise duty at the rate of –

(i)      £45.05 per hectolitre of beer not exceeding 4.9% volume, and

(ii)      £67.78 per hectolitre of beer exceeding 4.9% volume.

4        Cider

There shall be charged –

(a)     on all cider, produced by a small independent cider-maker, which is imported into or produced or manufactured in Jersey, excise duty at the rate of –

(i)      £21.08 per hectolitre of cider not exceeding 4.9% volume, and

(ii)      £31.71 per hectolitre of cider exceeding 4.9% volume; and

(b)     on all other cider, imported into or produced or manufactured in Jersey, excise duty at the rate of –

(i)      £42.16 per hectolitre of cider not exceeding 4.9% volume, and

(ii)      £63.42 per hectolitre of cider exceeding 4.9% volume.

5        Other alcoholic beverages

There shall be charged, on all alcoholic beverages imported into or produced or manufactured in Jersey (other than wines, beer or cider exceeding 1.2% volume but not exceeding 5.5% volume), excise duty at the rate of £21.34 per litre of alcohol.

6        Tobacco

There shall be charged, on all tobacco imported into or grown, produced or manufactured in Jersey, excise duty at the following rates –

7        Hydrocarbon oil

(1)     There shall be charged, on hydrocarbon oil imported or delivered into or produced in Jersey, excise duty at the following rate –

(2)     For the purposes of sub-paragraph (1) –

(a)     petrol is ‘higher octane’ if its research octane number is not less than 96 and its motor octane number is not less than 86;

(b)     ‘ultra low sulphur petrol’ means unleaded petrol the sulphur content of which does not exceed 0.005% by weight; and

(c)     ‘ultra low sulphur diesel’ means gas oil the sulphur content of which does not exceed 0.005% by weight.”.

“ ‘net value’ means, in relation to any property conveyed or disposed by a contract or in relation to the personal estate of a deceased person, the market value of the property at the time of passing of the contract or death of the deceased disregarding any life interest or lease or licence to which the property is subject but taking account of any servitude pertaining to the property, less the amount of any existing registered charges for which the contract provides that the purchaser or transferee shall assume liability or any charges or taxes payable on the personal estate of the deceased;”.

“(C)   all the same persons have acknowledged indebtedness in both the new borrowing document and the registered borrowing document;”.