Taxation (Exchange of Information with Third Countries) (Amendment No. 13) (Jersey) Regulations 2015
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Taxation (Exchange
of Information with Third Countries) (Amendment No. 13) (Jersey) Regulations 2015
Made 3rd November 2015
Coming into force 3rd
November 2015
THE STATES, in pursuance of Article 2(1) of the Taxation (Implementation)
(Jersey) Law 2004[1] and following the decision of the
States, taken on the day these Regulations are made, to adopt P.93 of 2015,
have made the following Regulations –
1 Schedule to Regulations amended
In the Schedule to the Taxation (Exchange of Information with Third
Countries) (Jersey) Regulations 2008[2], after the matter relating
to Japan there shall be inserted the following matter –
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“Korea
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The Republic of Korea. When used in a geographical sense this
means the territory of the Republic of Korea including any area adjacent to
the territorial sea of the Republic of Korea which, in accordance with
international law, has been or may hereafter be designated under the laws of
the Republic of Korea as an area within which the sovereign rights or
jurisdiction of the Republic of Korea with respect to the sea-bed and
sub-soil and their natural resources may be exercised
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Taxes of every kind and description imposed by the laws of
Korea”.
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2 Citation
and commencement
These Regulations may be cited as the Taxation
(Exchange of Information with Third Countries) (Amendment No. 13) (Jersey)
Regulations 2015 and shall come into force forthwith.
M.N. DE LA HAYE, O.B.E.
Greffier of the States
Page Last Updated: 14 Apr 2016