Goods and Services
Tax (Miscellaneous Amendments No. 2) (Jersey)
Regulations 2011
Made 8th November 2011
Coming into force 1st
January 2012
THE STATES, in pursuance of Articles 59 and 100 of the Goods and Services Tax
(Jersey) Law 2007[1], have made the following
Regulations –
part 1
amendment of Goods and Services Tax
(Jersey) law 2007
1 Schedule 5
to Goods and Services Tax (Jersey) Law 2007 amended
After paragraph 7(1) of Schedule 5 to the Goods and
Services Tax (Jersey) Law 2007[2] the following sub-paragraph
shall be inserted –
“(1A) For the purposes of this Law, the supply of a
service, being the education of children below compulsory school age in a
nursery school, or nursery class, established and maintained by the Minister
shall be exempt.”.
2 Schedule 6
to Goods and Services Tax (Jersey) Law 2007 amended
In Schedule 6 to the Goods and Services Tax (Jersey) Law 2007 –
(a) in paragraph 1A,
for the definitions of “aircraft” and “authorized
weight” the following definitions shall be substituted –
(i) is
of a weight of not less than 8,000 kilograms, and
(ii) is
neither designed nor adapted for use for recreation or pleasure;
‘airline’ means
an undertaking that provides services for the carriage by air of passengers or
cargo (or both);”;
(b) in paragraph 1A,
after the definition of “grant” the following definition shall be
inserted –
“ ‘international
route’ includes (but is not limited to) a route between Jersey and any
place outside Jersey;”;
(c) in paragraph 1A,
for the definition of “ship” the following definition shall be
substituted –
“ ‘ship’
means a vessel other than a vessel that is designed or adapted for use for
recreation or pleasure;”;
(d) in paragraph 1A,
the definition of “valuable consideration” shall be deleted;
(e) paragraph 5(4)
shall be repealed.
part 2
amendment of Goods and Services Tax
(International Services Entities) (Jersey) Regulations 2008
3 Regulation 3
of Goods and Services Tax (International Services Entities) (Jersey) Regulations 2008
amended
In Regulation 3(1) of the Goods and Services Tax (International
Services Entities) (Jersey) Regulations 2008[3] for the words “as
applies to the entity.” the words “as apply to the entity.”
shall be substituted.
4 Regulation 4
of Goods and Services Tax (International Services Entities) (Jersey) Regulations 2008
amended
In Regulation 4(1)(b) of the Goods and Services Tax
(International Services Entities) (Jersey) Regulations 2008 for the amount
“£30,000” the amount “£50,000” shall be
substituted.
part 3
closing
5 Citation
and commencement
(1) These
Regulations may be cited as the Goods and Services Tax (Miscellaneous
Amendments No. 2) (Jersey) Regulations 2011.
(2) These
Regulations shall come into force on 1st January 2012.
m.n. de la haye
Greffier of the States