THE SUPERIOR NUMBER OF THE ROYAL COURT, in pursuance of Article 13 of the Royal Court (Jersey) Law 1948[1] and Article 8(3) of the Human Rights (Jersey) Law 2000[2], has made the following Rules –

“9A/5     Institution of proceedings: Taxation (Implementation) (Jersey) Law 2004

(1)     This Rule applies to proceedings brought under Article 8(1)(a) of the Law in which an injunction is sought to restrain the transmission of tax information obtained by the Jersey competent authority pursuant to a requirement made of a taxpayer or a third party under Regulations made under Article 2 of the Taxation (Implementation) (Jersey) Law 2004[4].

(2)     Notwithstanding the provisions of Article 8(3) of the Law, proceedings to which this Rule applies must be instituted –

(a)     where the person bringing the proceedings is the person subject to the requirement to provide the tax information, no later than 14 days after the requirement was made;

(b)     where the person bringing the proceedings has been given notice by the Jersey competent authority of the requirement made of another person to provide the tax information, no later than 14 days after that notice was given.

(3)     In this Rule ‘Jersey competent authority’ means the competent authority for the time being in relation to Jersey for the purposes of Regulations made under Article 2 of the Taxation (Implementation) (Jersey) Law 2004, however described.”.