Taxation
(Implementation) (Miscellaneous Provisions) (Jersey) Order 2014
Made 17th December 2014
Coming into force 18th
December 2014
THE MINISTER FOR EXTERNAL RELATIONS, in pursuance of Regulation 16A(3) of
the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008[1], Regulation 3 of the
Taxation (Double Taxation) (Jersey) Regulations 2010[2], and Regulation 3(2) of the
Taxation (Implementation) (Convention on Mutual Administrative Assistance in
Tax Matters) (Jersey) Regulations 2014[3], orders as follows –
1 Interpretation
In this Order –
“2008 Regulations”
means the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008[4];
“2010 Regulations”
means the Taxation (Double Taxation) (Jersey) Regulations 2010[5];
“2014 Regulations”
means the Taxation (Implementation) (Convention on Mutual Administrative
Assistance in Tax Matters) (Jersey) Regulations 2014[6].
2 Schedule to the 2008 Regulations amended
In the Schedule to the 2008 Regulations, in the fourth column
under the heading “Date tax information exchange agreement came into
force” –
(a) in the matter relating to Slovenia there is inserted the
date “24th June 2014”;
(b) in the matter relating to Switzerland there is inserted the
date “14th October 2014”.
3 Schedule to the 2010 Regulations amended
In the Schedule to the 2010 Regulations, in the third column
under the heading “Date of entry into force”, in the matter
relating to Luxembourg there is inserted the date “5th August 2014”.
4 Schedule to the 2014 Regulations amended
In the Schedule to the 2014 Regulations, for the table there is
substituted the following table –
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“PARTY TO THE
CONVENTION
|
DATE OF ENTRY INTO FORCE OF CONVENTION IN RESPECT OF CONVENTION
PARTY
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Albania
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1st December 2013
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Anguilla
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1st March 2014
|
|
Argentina
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1st January 2013
|
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Aruba
|
1st September 2013
|
|
Australia
|
1st December 2012
|
|
Austria
|
1st December 2014
|
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Belize
|
1st September 2013
|
|
Bermuda
|
1st March 2014
|
|
British Virgin Islands
|
1st March 2014
|
|
Canada
|
1st March 2014
|
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Cayman Islands
|
1st January 2014
|
|
Columbia
|
1st July 2014
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Costa Rica
|
1st August 2013
|
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Croatia
|
1st June 2014
|
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Curaçao
|
1st September 2013
|
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Czech Republic
|
1st February 2014
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Denmark
|
1st June 2011
|
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Estonia
|
1st November 2014
|
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Faroe Islands
|
1st June 2011
|
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Finland
|
1st June 2011
|
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France
|
1st April 2012
|
|
Georgia
|
1st June 2011
|
|
Ghana
|
1st September 2013
|
|
Gibraltar
|
1st March 2014
|
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Greece
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1st September 2013
|
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Greenland
|
1st June 2011
|
|
Guernsey
|
1st August 2008
|
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Iceland
|
1st February 2012
|
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India
|
1st June 2012
|
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Ireland
|
1st September 2013
|
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Isle of Man
|
1st March 2014
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Italy
|
1st May 2012
|
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Japan
|
1st October 2013
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Jersey
|
1st June 2014
|
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Korea
|
1st July 2012
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Latvia
|
1st November 2014
|
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Lithuania
|
1st June 2014
|
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Luxembourg
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1st November 2014
|
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Malta
|
1st September 2013
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Mexico
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1st September 2012
|
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Moldova
|
1st March 2012
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Montserrat
|
1st October 2013
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Netherlands
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1st September 2013
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New Zealand
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1st March 2014
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Norway
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1st June 2011
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Poland
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1st October 2011
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Romania
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1st November 2014
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Sint Maarten
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1st September 2013
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Slovak Republic
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1st March 2014
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Slovenia
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1st June 2011
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South Africa
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1st March 2014
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Spain
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1st January 2013
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Sweden
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1st September 2011
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Tunisia
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1st February 2014
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Turks and Caicos
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1st December 2013
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Ukraine
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1st September 2013
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United Kingdom
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1st October 2011”
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5 Citation and commencement
This Order may be cited as the Taxation (Implementation)
(Miscellaneous Provisions) (Jersey) Order 2014 and shall come into force
on the day after the day on which it is made.
senator sir p.m. bailhache
Minister for External Relations