Income Tax (Deemed Dividends) (Jersey) Regulations 2007

Official Consolidated Version

This is an official version of consolidated legislation compiled and issued under the authority of the Legislation (Jersey) Law 2021.

Showing the law from 1 January 2019 to Current

Income Tax (Deemed Dividends) (Jersey) Regulations 2007

Regulation

1             Prescribed percentage for the purposes of Article 81D of the Law.. 3

2             Application. 3

3             Citation. 3

Table of Legislation History. 4

Table of Endnote References. 4

Income Tax (Deemed Dividends) (Jersey) Regulations 2007

1        Prescribed percentage for the purposes of Article 81D of the Law

The prescribed percentage for the purposes of Article 81D(3)(a) of the Income Tax (Jersey) Law 1961 shall be 60%.

2        Application

These Regulations have effect –

(a)     for the year of assessment 2008, in accordance with Article 50 of the Income Tax (Amendment No. 29) (Jersey) Law 200-[1];

(b)     for the year of assessment 2009, and ensuing years.

3        Citation

These Regulations may be cited as the Income Tax (Deemed Dividends) (Jersey) Regulations 2007.

Endnotes

Table of Legislation History

Table of Endnote References