Taxation
(Implementation) (Miscellaneous Amendments) (Jersey) Regulations 2018
Made 11th July 2018
Coming into force 11th
July 2018
THE STATES, in pursuance of Article 2(1) of the Taxation (Implementation)
(Jersey) Law 2004[1], have made the following
Regulations –
1 Taxation (Exchange of Information with
Third Countries) (Jersey) Regulations 2008 amended
In Regulation 16A of the Taxation (Exchange of Information with
Third Countries) (Jersey) Regulations 2008[2], for paragraph (3)
there shall be substituted the following paragraph –
“(3) The Minister for External
Relations shall, by Order, amend the Schedule so as to add, for a third country –
(a) the name of that third country and any
description of it;
(b) the description of tax in respect of which
the tax information exchange agreement with that third country is made; and
(c) the date on which the tax information
exchange agreement with that third country came into force.”.
2 Taxation (Double Taxation) (Jersey) Regulations 2010 amended
For the text of Regulation 3 of the Taxation (Double Taxation) (Jersey)
Regulations 2010[3] there shall be substituted
the following text –
“The Minister for
External Relations shall, by Order, amend the Schedule so as to add, in
relation to a DTA –
(a) the name of the third country, and any
description of the third country, with which the DTA is made; and
(b) the date on which the DTA with that third
country entered into force.”.
3 Citation and commencement
These Regulations may be cited as the Taxation (Implementation)
(Miscellaneous Amendments) (Jersey) Regulations 2018 and shall come into
force forthwith.
dr. m. egan
Greffier of the States