Jersey R & O 8305
FINANCE (JERSEY) LAW 1992 (COMMENCEMENT) ACT
Act dated 3rd December 1991 bringing into force a Bill to
continue certain expiring fiscal Laws; to prescribe the standard rate of income
tax for the year nineteen hundred and ninety-two; to amend further the law
relating to income tax to increase personal allowances and reliefs, and with
respect to the treatment for taxation purposes of payments under covenant and
donations to charity, and the allowances and reliefs given to non-residents; and
to increase wines and spirits duty, beer duty, tobacco duty and oils and
spirits duty.
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(Promulgated
on the 4th day of December 1991)
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STATES OF JERSEY
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The 3rd day of
December 1991
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THE STATES, in pursuance of Article 25 of
the Public Finances (Administration) (Jersey) Law 1967, as
amended, have declared that the Bill to continue expiring fiscal Laws; to
prescribe the standard rate of income tax for the year nineteen hundred and
ninety-two; to amend the law relating to income tax to increase personal
allowances and reliefs, and with respect to the treatment for taxation purposes
of payments under covenant and donations to charity, and the allowances and
reliefs given to non-residents; and to increase wines and spirits duty, beer
duty, tobacco duty and oils and spirits duty (which Bill has this day been
lodged “au Greffe”) shall immediately have effect as if it were a
Law passed by the States and sanctioned by Her Majesty in Council.
R.S.GRAY
Greffier of the States.