Taxation (Double
Taxation) (Amendment of Regulations) (Jersey) Order 2018
Made 12th October 2018
Coming into force 19th
October 2018
THE MINISTER FOR EXTERNAL RELATIONS, in pursuance of Regulation 3 of the
Taxation (Double Taxation) (Jersey) Regulations 2010[1], orders as follows –
1 Taxation (Double Taxation) (Jersey) Regulations 2010 amended
In the table in the Schedule to the Taxation (Double Taxation)
(Jersey) Regulations 2010[2] –
(a) before
the item and entries in relation to Estonia there are inserted the following
entry and items –
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“Cyprus
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The Republic of Cyprus. When used in a geographical sense,
includes the national territory, the territorial sea thereof as well as any
area outside the territorial sea, including the contiguous zone, the
exclusive economic zone and the continental shelf, which has been or may
hereafter be designated, under the laws of Cyprus and in accordance with
international law, as an area within which Cyprus may exercise sovereign
rights or jurisdiction.”;
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17th February 2017
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(b) after
the item and entries in relation to Singapore, there are inserted the following
entries and items –
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“United Arab Emirates
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The United Arab Emirates. When used in a geographical sense, means
the territory of the United Arab Emirates which is under its sovereignty as
well as the area outside the territorial water, airspace and submarine areas
over which the United Arab Emirates exercises sovereign and jurisdictional
rights in respect of any activity carried on in its water, sea bed or subsoil
in connection with the exploration for or the exploitation of natural
resources by virtue of its law and international law.
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15th February 2017
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United Kingdom
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United Kingdom of Great Britain and Northern Ireland. When used in
a geographical sense, means the territory and territorial sea of Great
Britain and Northern Ireland and the areas beyond that territorial sea over
which Great Britain and Northern Ireland exercise sovereign rights or
jurisdiction in accordance with their domestic law and international
law.”.
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[
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2 Citation
and commencement
This Order may be cited as the Taxation (Double Taxation) (Amendment
of Regulations) (Jersey) Order 2018 and shall come into force 7 days
after it is made.
senator i.j. gorst
Minister for External Relations