Goods and Services
Tax (Miscellaneous Amendments) (Jersey) Regulations 2010
Made 10th December 2010
Coming into force 1st
January 2011
THE STATES, in pursuance of Articles 21,
37, 43, 52, 59 and 100 of the Goods and Services Tax (Jersey) Law 2007[1], have made the following
Regulations –
1 Regulation 15
of Goods and Services Tax (Jersey) Regulations 2007 amended
For Regulation 15(4)(a) to (c)
of the Goods and Services Tax (Jersey) Regulations 2007[2] the following sub-paragraphs shall be substituted –
“(a) GST on the supply of goods that took place more
than 3 years before the taxable person’s registration date;
(b) GST
on the importation of goods that took place more than 3 years before the taxable
person’s registration date;
(c) GST
on the supply of services that took place more than 6 months before the
taxable person’s registration date;”.
2 Regulation 19
of Goods and Services Tax (Jersey) Regulations 2007 amended
At the end of Regulation 19 of
the Goods and Services Tax (Jersey) Regulations 2007 the following paragraph
shall be added –
“(3) Paragraphs (1) and (2) shall
not apply in respect of a variation in consideration if –
(a) the recipient of the
supply is registered;
(b) the taxable person and
the recipient of the supply agree not to adjust their respective GST accounts
in respect of the supply; and
(c) the taxable person and
the recipient of the supply are not connected.”.
3 Part 6
of Goods and Services Tax (Jersey) Regulations 2007 amended
In Part 6 of the Goods and
Services Tax (Jersey) Regulations 2007 –
(a) the
following heading shall be substituted for the heading to the Part –
“PART 6
special
treatment of SECOND-HAND GOODS”;
(b) for
Regulations 22 and 23 the following Regulations shall be
substituted –
‘auction’ means a public sale where persons
become purchasers by competition, being the highest bidders;
‘auctioneer’ means a person who sells or
offers for sale goods at an auction;
‘motor vehicle’ has the same meaning as in
the Customs and Excise (Jersey) Law 1999[3];
‘second-hand goods’ means goods that are
suitable for further use as they are or after repair.
(1) A reference in Regulation 24(1)
to (3) to goods is to any goods.
(2) A reference in Regulation 24(4)(a)
or (b), 25, 26 or 27 to goods is only to goods that are motor vehicles.”;
(c) in
Regulation 24(4)(b) for the words “(or as the case may be)”
there shall be substituted the words “or (as the case may be)”.
4 Regulation 4
of Goods and Services Tax (International Services Entities) (Jersey) Regulations
2008 amended
In Regulation 4(1)(a)(i)(B), (ii)(A)
and (B) and (iii)(B), (g), (i) and (j) of the Goods and Services Tax (International
Services Entities) (Jersey) Regulations 2008[4] the amount “£200” shall be substituted for the
amount “£100” wherever occurring.
5 Citation
and commencement
(1) These
Regulations may be cited as the Goods and Services Tax (Miscellaneous
Amendments) (Jersey) Regulations 2010.
(2) These Regulations shall
come into force on 1st January 2011.
m.n. de la haye
Greffier of the States