Jersey Law 4/1979

 

FINANCE (JERSEY) LAW, 1978.

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A LAW   to continue certain expiring fiscal laws; to prescribe the standard rate of income tax for the year nineteen hundred and seventy-seven; and to amend the laws relating to income tax and to customs and excise; sanctioned by Order of Her Majesty in Council of the

 

20th day of DECEMBER, 1978.

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(Registered on the 9th day of February, 1979).

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STATES OF JERSEY.

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The 21st day of December, 1976.

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THE STATES, subject to the sanction of Her Most Excellent Majesty in Council, have adopted the following Law:  -

PART I

CONTINUATION OF CERTAIN EXPIRING FISCAL LAWS

ARTICLE 1

The Laws mentioned in the Schedule to this Law, as amended and continued in force by any subsequent enactment, shall remain in force until the thirty-first day of December, nineteen hundred and seventy-seven.

PART II

STANDARD RATE OF INCOME TAX FOR 1977

ARTICLE 2

There shall be levied and charged in the Island for the year nineteen hundred and seventy-seven in accordance with the provisions of the Income Tax (Jersey) Law, 1961,1 as amended by any subsequent enactment,2 including this Law, income tax at the standard rate of twenty pence in the pound.

PART III

AMENDMENT OF INCOME TAX LAW

ARTICLE 3

(1)           In paragraph (1) of Article 92A of the Income Tax (Jersey) Law, 1961,3 as amended, 4 (hereafter in this Part of this Law referred to as “the principal Law”) for the words “one thousand two hundred and fifty pounds” and “one thousand eight hundred and fifty pounds”, in both places where those words occur, there shall be substituted the words “one thousand five hundred pounds” and “two thousand two hundred pounds” respectively.

(2)           In the proviso to paragraph (1) of the said Article 92A for the words “two hundred and fifty pounds”, in both places where those words occur, there shall be substituted the words “three hundred and fifty pounds”.

ARTICLE 4

In paragraph (1) pf Article 94 of the principal Law for the words “six hundred pounds” and “three hundred pounds” there shall be substituted the words “eight hundred pounds” and “four hundred pounds” respectively.

ARTICLE 5

In Article 95 of the principal Law –

(a)     in paragraph (1) for the words “two hundred and fifty pounds “there shall be substituted the words “three hundred and fifty pounds” :

(b)     in paragraph (3) for the words “one hundred pounds” there shall be substituted the words “three hundred and fifty pounds”.

ARTICLE 6

In paragraph (1) of Article 96 of the principal Law for the words “two hundred pounds” there shall be substituted the words “three hundred pounds”.

ARTICLE 7

In paragraph (1) of Article 97 of the principal Law for the words “two hundred pounds” there shall be substituted the words “three hundred pounds”.

ARTICLE 8

In Article 98 of the principal Law for the words “two hundred pounds” there shall be substituted the words “three hundred pounds”.

ARTICLE 9

In paragraph (1) of Article 98A of the principal Law for the words “two hundred pounds” there shall be substituted the words “three hundred pounds”.

ARTICLE 10

In Article 99 of the principal Law –

(a)     in paragraph (1) for the words “does not exceed seven hundred and fifty pounds a year” there shall be substituted the words “in a year does not exceed by more than three hundred pounds a sum equal to the basic old age pension for that year” and for the words “two hundred pounds” there shall be substituted the words “three hundred pounds”;

(b)     in the proviso to paragraph (1) for the words “five hundred and fifty pounds a year” there shall be substituted the words “the basic old age pension” and for the words “two hundred pounds”, in both places where those words occur, there shall be substituted the words “three hundred pounds”;

(c)     immediately after paragraph (2) there shall be inserted the following paragraph –

“(2A)   For the purposes of paragraph (1) of this Article ‘the basic old age pension’ for any year means the aggregate of the payments to which a person is entitled in that year on account of an old age pension under paragraph (1) of Article 25 of the Social Security (Jersey) Law, 1974, where the pension is payable by virtue of his own insurance if, throughout that year –

(a)        he fulfils the conditions in sub-paragraphs (a) and (b) of that paragraph; and

(b)        none of those payments is increased under any other provision of that Law.”

(d)     in paragraph (3) for the words “two hundred pounds” there shall be substituted the words “three hundred pounds”;

(e)     paragraph (5) shall be deleted.

ARTICLE 11

In Article 100 of the principal Law for the words “two hundred pounds” there shall be substituted the words “three hundred pounds”.

ARTICLE 12

The provisions of this Part of this Law shall have effect for the year nineteen hundred and seventy-six and ensuing years.

PART IV

AMENDMENT OF CUSTOMS AND EXCISE LAW

ARTICLE 13

(1)           After paragraph (1) of Article 14 of the Customs and Excise (General Provisions) (Jersey) Law, 19725 there shall be inserted the following paragraph –

“(1A)    It shall be the duty of the master of every ship and the commander of every aircraft which arrives in the Bailiwick from a port or place in the British Islands to declare to the Agent of the Impôts in such form as he may direct, and in addition to the declaration made under paragraph (1) of this Article, all goods which are to be unloaded from that ship or aircraft in the Bailiwick and which –

(a)        have been loaded into that ship or aircraft in the British Islands either after transit through any part of the British Islands, or transhipment in any part of the British Islands, or which have been shipped to the Bailiwick from any place in the British Islands out of bond or on relief of duty or on drawback; or

(b)        have been loaded into that ship or aircraft elsewhere than in the British Islands.”

(2)           This Article shall come into force on the first day of January, 1977.

PART V

CITATION

ARTICLE 14

This Law may be cited as the Finance (Jersey) Law, 1978.

SCHEDULE

(Article 1)

FISCAL LAWS CONTINUED IN FORCE

Import Duties (Jersey) Law, 1932.6

“Loi (1937) sur la perception d’un impôt sur le tabac.”7

“Loi (1937) sur la perception d’un impôt sur la bière.”8

“Loi (1940) autorisant la perception d’un impôt sur certaines huiles et essences.”9

Revenue Duty on Oils and Spirits (Administration) (Jersey) Law, 1940.10

 

E.J.M. POTTER

 

Greffier of the States