Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) Regulations (Jersey) Amendment Order 2024
Contents
Article
1 Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015 amended. 2
2 Schedule 4 (participating jurisdictions) amended. 2
3 Schedule 2 (participating jurisdictions) amended. 2
4 Schedule 3 (participating jurisdictions) amended. 3
5 Schedule 4 (participating jurisdictions) amended. 3
6 Citation and commencement 3
Made 10th June 2024
Coming into force in accordance with Article 6
THE MINISTER FOR EXTERNAL RELATIONS makes this Order under Regulation 1(6) of the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015 –
1 Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015 amended
This Order amends the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015.
2 Schedule 4 (participating jurisdictions) amended
In the table in Schedule 4 –
(a) after the entry for Ecuador there is inserted –
“Jamaica
31st December 2022
2023”;
(b) after the entry for Kazakhstan there is inserted –
“Kenya
(c) after the entry for Morocco there is inserted –
“New Caledonia
(d) after the entry for Peru there is inserted –
“Thailand
2023”.
3 Schedule 2 (participating jurisdictions) amended
In the table in Schedule 2 the following entries are deleted –
(a) Anguilla;
(b) Montserrat.
4 Schedule 3 (participating jurisdictions) amended
In the table in Schedule 3 the following entries are deleted –
(a) Niue;
(b) Trinidad and Tobago.
5 Schedule 4 (participating jurisdictions) amended
In the table in Schedule 4 the following entries are deleted –
(a) Liberia;
(b) Morocco.
6 Citation and commencement
(1) This Order may be cited as the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) Regulations (Jersey) Amendment Order 2024.
(2) Articles 1, 2 and 6 come into force on the day after this Order is made.
(3) Articles 3, 4 and 5 come into force on 1st July 2024.
Deputy I.J. Gorst of St. Mary, St. Ouen and St. Peter
Minister for External Relations