Charities
(Transitional Provisions) (Jersey) Regulations 2018
1 Transitional
provision as to income tax, stamp duty, land transaction tax and goods and
services tax in 2019 and 2020[1]
(1) Article 115(a) of
the Income Tax (Jersey)
Law 1961, as in force immediately before the commencement of these
Regulations, continues, for the year of assessment 2019, to apply in
respect of a prior tax-exempt entity for the purposes of –
(a) the Income Tax (Jersey) Law 1961;
(b) the Stamp Duties and Fees (Jersey) Law 1998;
(c) the Taxation (Land Transactions) (Jersey)
Law 2009;
(d) the Goods and Services Tax (Jersey) Law 2007; and
(e) the Goods and Services Tax
(Jersey) Regulations 2007.
(2) In paragraph (1),
“prior tax-exempt entity” means an entity that –
(a) is,
immediately before the commencement of these Regulations, entitled to exemption
from income tax under Article 115(a) of the Income Tax (Jersey) Law 1961, as in force immediately
before that commencement, on the income derived from its property; and
(b) has,
before the commencement of these Regulations, made an application under Article 11
of the Charities (Jersey)
Law 2014 for registration as a charity, being an application that,
immediately before that commencement –
(i) has not yet been
determined by the Commissioner or withdrawn, or
(ii) has
already been refused by the Commissioner, but is still the subject of an appeal
which has not yet been determined by the tribunal or withdrawn.
(2A) Article 115(a) of the Income Tax (Jersey) Law 1961, as in force immediately
before the commencement of these Regulations, continues, for the year of
assessment 2020, to apply in respect of an entity for the purposes of the
enactments mentioned in paragraph (1)(a) to (e), if –
(a) that
Article applied to the entity under paragraph (1); and
(b) at
the end of the year of assessment 2019, the entity’s application,
described in paragraph (2)(b) –
(i) has not yet been
determined by the Commissioner or withdrawn, or
(ii) has
already been refused by the Commissioner, but is still the subject of an appeal
which has not yet been determined by the tribunal or withdrawn.[2]
(3) Nothing in this
Regulation is to be read –
(a) as
limiting the powers of the tribunal or the court under Articles 34(2)(a),
35(4) and 36(3) of the Charities (Jersey) Law 2014; or
(b) as
affecting the operation of any paragraph of Article 115 of the Income Tax (Jersey) Law 1961 other than paragraph (a)
of that Article.
2 Citation
These Regulations may be cited as the Charities (Transitional
Provisions) (Jersey) Regulations 2018.