Taxation (Exchange
of Information with Third Countries) (Amendment No. 3) (Jersey) Regulations 2009
Made 16th July 2009
Coming into force 23rd
July 2009
THE STATES, in pursuance of Article 2(1) of the Taxation (Implementation)
(Jersey) Law 2004[1] and paragraph 1.8.5 of the
Strategic Plan 2006 to 2011 approved by the States on 27th June 2006[2] and following the decision of the
States, taken on the day these Regulations are made, to adopt Projet 94 of
2009, Projet 95 of 2009 and Projet 96 of 2009, have made the
following Regulations –
1 Schedule amended
In the Schedule to the Taxation (Exchange of Information with Third
Countries) (Jersey) Regulations 2008[3] –
(a) before
the matter relating to Germany there shall be inserted the following
matter –
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“France
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The European and Overseas Departments of the French Republic
including the territorial sea, and any area outside the territorial sea
within which, in accordance with international law, the French Republic has
sovereign rights for the purpose of exploring and exploiting the natural
resources of the seabed and its subsoil and the superjacent waters
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(a) income
tax
(b) corporation
tax
(c) taxes
on salaries
(d) wealth
tax
(e) inheritance and gift taxes
(f) registration duties on transactions
(g) valued
added tax
(h) any withholding tax connected with the
above mentioned taxes”;
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(b) before
the matter relating to the Netherlands there shall be inserted the following
matter –
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“Ireland
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Ireland and any area outside the territorial waters of Ireland
which has been or may hereafter be designated under the laws of Ireland
concerning the Exclusive Economic Zone and the Continental Shelf, as an area
within which Ireland may exercise such sovereign rights and jurisdiction as
are in conformity with international law
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(a) income
tax
(b) income
levy
(c) corporation
tax
(d) capital
gains tax
(e) capital gains acquisition tax
(f) value
added tax”;
|
|
(c) after
the matter relating to Sweden there shall be added the following
matter –
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“United Kingdom
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Great Britain and Northern Ireland, including any area outside the
territorial sea of the United Kingdom designated under its laws concerning
the Continental Shelf and in accordance with international law as an area
within which the rights of the United Kingdom with respect to the seabed and
subsoil and their natural resources may be exercised (but not including
Jersey)
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(a) income
tax
(b) corporation
tax
(c) capital
gains tax
(d) inheritance
tax
(e) value
added tax”.
|
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2 Citation
and commencement
(1) These
Regulations may be cited as the Taxation (Exchange of Information with Third
Countries) (Amendment No. 3) (Jersey) Regulations 2009.
(2) These
Regulations come into force 7 days after they are made.
m.n. de la haye
Greffier of the States