Taxation
(Double Taxation) (Amendment No. 2) (Jersey)
Regulations 2013
Made 2nd July 2013
Coming into force in accordance with Regulation 3
THE STATES, in pursuance of Article 2 of the Taxation (Implementation)
(Jersey) Law 2004[1] and having regard to P.46/2013
and P.47/2013 both adopted by the States on 4th June 2013, and following
the decision of the States taken on the day these Regulations are made, to
adopt P.58/2013, have made the following Regulations –
1 Schedule amended
In the Schedule to the Taxation (Double Taxation) (Jersey) Regulations 2010[2] –
(a) after the matter
relating to Estonia, there shall be inserted the following matter –
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“Guernsey
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The States of Guernsey. When used in a geographical sense, means
the islands of Guernsey, Alderney and Herm, including the territorial sea
adjacent to those islands, in accordance with international law, save that
any reference to the law of Guernsey is to the law of the island of Guernsey
as it applies there and in the islands of Alderney and Herm.”.
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(b) after the matter
relating to The Hong Kong Special Administrative Region of the People’s
Republic of China, there shall be inserted the following matters –
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“Isle of Man
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The island of the Isle of Man including its territorial sea, in
accordance with international law.
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Luxembourg
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The Grand Duchy of Luxembourg. When used in a geographical sense, means
the territory of the Grand Duchy of Luxembourg.”;
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(c) in
column 3, opposite the entry in column 1 for Singapore, there shall
be inserted the date “2nd May 2013”.
2 Double Taxation Relief
(Arrangement with Guernsey) (Jersey) Act 1956 repealed
The Double Taxation Relief (Arrangement with Guernsey) (Jersey) Act 1956[3] shall be repealed.
3 Citation and
commencement
(1) These Regulations may
be cited as the Taxation (Double Taxation) (Amendment No. 2) (Jersey) Regulations 2013.
(2) Regulation 2 shall
come into force on 1st January 2014.
(3) Regulation 1 and
this Regulation shall come into force forthwith.
l.-m. hart
Assistant Greffier of the States