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179+ matches

legal-2026.07.26-907

Provision text match · Jersey · en

Revenue Administration (Jersey) Law 2019

unknown Act or statute Part document.segment-2 — Revenue Administration (Jersey) Law 2019 — segment 2

Revenue Administration (Jersey) Law 2019 — segment 2

ule to the Companies (Takeover and Mergers Panel) (Jersey) Law 2009 [46] – (a) in Part 1, paragraph 4, for the words “Comptroller of Income Tax” there is substituted “Comptroller of Revenue”; ( b ) in Part 2, paragraph 15, for the words “Comptroller of Income Tax” there is substituted “Comptroller of Revenue”. 3 Employment (Jersey) Law 2003 amended Article 9

Topics: appeals, employment, financial intelligence, government administration

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Provision text match · Jersey · en

Income Tax (Double Tax Relief) (Amendment) (Jersey) Law 1950

unknown Act or statute Document — Income Tax (Double Tax Relief) (Amendment) (Jersey) Law 1950

Income Tax (Double Tax Relief) (Amendment) (Jersey) Law 1950

Jersey Law 7/1950 INCOME TAX (DOUBLE TAX RELIEF) (AMENDMENT) (JERSEY) LAW, 1950. ____________ A LAW to confirm the supplemental agreement made between the States of Jersey and the States of Guernsey in respect of double income tax and to provide for matters incidental thereto, sanctioned by Order of His Majesty in Council of the 25th day of APRIL, 1950. ( Re

Topics: double income tax relief, intergovernmental agreement confirmation

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Provision text match · Jersey · en

Income Tax (Amendment No. 11) (Jersey) Law 1952

unknown Act or statute Document — Income Tax (Amendment No. 11) (Jersey) Law 1952

Income Tax (Amendment No. 11) (Jersey) Law 1952

Jersey Law 1/1952 INCOME TAX (AMENDMENT No. 11) (JERSEY) LAW, 1952. ____________ A LAW to amend the Law relating to Income Tax and, in particular, to provide for carrying into effect arrangements for the avoidance of double taxation, sanctioned by Order of His Majesty in Council of the 30th day of JANUARY, 1952. (Registered on the 23 rd day of February, 1952

Topics: company reporting, dividends, double taxation relief, income tax

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Provision text match · Jersey · en

Income Tax (High Value Residents – Amendment) (Jersey) Law 2023

unknown Act or statute Document — Income Tax (High Value Residents – Amendment) (Jersey) Law 2023

Income Tax (High Value Residents – Amendment) (Jersey) Law 2023

Income Tax (High Value Residents – Amendment) (Jersey) Law 2023 A LAW to amend Article 135A of the Income Tax (Jersey) Law 1961 and the Income Tax (Prescribed Limit and Rate) (Jersey) Regulations 2013 . Adopted by the States 4th July 2023 Sanctioned by Order of His Majesty in Council 11th October 2023 Registered by the Royal Court 20th October 2023 Coming in

Topics: high value residents, income tax, prescribed limit, prescribed rate

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Provision text match · Jersey · en

Income Tax (Amendment No. 39) (Jersey) Law 2011

unknown Act or statute Document — Income Tax (Amendment No. 39) (Jersey) Law 2011

Income Tax (Amendment No. 39) (Jersey) Law 2011

Income Tax (Amendment No. 39) (Jersey) Law 2011 A LAW to amend further the Income Tax (Jersey) Law 1961. Adopted by the States 22nd July 2011 Sanctioned by Order of Her Majesty in Council 16th November 2011 Registered by the Royal Court 9th December 2011 THE STATES , subject to the sanction of Her Most Excellent Majesty in Council, have adopted the following

Topics: taxation

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Provision text match · Jersey · en

Income Tax (Amendment No. 32) (Jersey) Law 2009

unknown Act or statute Document — Income Tax (Amendment No. 32) (Jersey) Law 2009

Income Tax (Amendment No. 32) (Jersey) Law 2009

Income Tax (Amendment No. 32) (Jersey) Law 2009 Arrangement Article PART 1 321 INTEREST RATE ON INCOME TAX REPAYMENT 321 1 Income Tax (Jersey) Law 1961 amended . 321 PART 2 322 RECOVERY OF TAX DURING BANKRUPTCY 322 2 Bankruptcy (Désastre) (Jersey) Law 1990 amended . 322 3 Income Tax (Jersey) Law 1961 amended . 322 4 Goods and Services Tax (Jersey) Law 2007 a

Topics: GST recovery in bankruptcy, debt priority, income tax repayment interest

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Provision text match · Jersey · en

Income Tax (Amendment – Stage 1 of Independent Taxation) (Jersey) Law 2021

unknown Act or statute Document — Income Tax (Amendment – Stage 1 of Independent Taxation) (Jersey) Law 2021

Income Tax (Amendment – Stage 1 of Independent Taxation) (Jersey) Law 2021

Income Tax (Amendment – Stage 1 of Independent Taxation) (Jersey) Law 2021 Contents Article 1 Income Tax (Jersey) Law 1961 amended . 3 2 Article 3 (general provisions as to interpretation) amended from 1st January 2022 3 3 Article 3 (general provisions as to interpretation) amended from 1st January 2023 4 4 Article 18 (delivery of list by persons in receipt

Topics: civil partnership, independent taxation, marital status, tax administration

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Provision text match · Jersey · en

Taxation (Income Tax, Goods and Services Tax and Revenue Administration) (Amendment) (Jersey) Law 2022

unknown Act or statute Document — Taxation (Income Tax, Goods and Services Tax and Revenue Administration) (Amendment) (Jersey) Law 2022

Taxation (Income Tax, Goods and Services Tax and Revenue Administration) (Amendment) (Jersey) Law 2022

Taxation (Income Tax, Goods and Services Tax and Revenue Administration) (Amendment) (Jersey) Law 2022 Contents Article PART 1 3 Amendments to INcome tax (Jersey) Law 1961 3 Introductory 1 Income Tax (Jersey) Law 1961 amended . 3 Amendments to civil and criminal penalties 2 Article 17A (penalty for late delivery of return) amended . 3 3 Article 20 (returns o

Topics: goods and services tax, income tax, record keeping, revenue administration

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Provision text match · Jersey · en

Finance (Jersey) Law 1970

unknown Act or statute Document — Finance (Jersey) Law 1970

Finance (Jersey) Law 1970

aw 2/1970 FINANCE (JERSEY) LAW, 1970. ____________ A LAW to continue certain expiring fiscal laws, to prescribe the standard rate of income tax for the year nineteen hundred and seventy and to amend the Law relating to corporation tax, sanctioned by Order of the 28th day of APRIL, 1970. of the Counsellors of State on behalf of Her Majesty, being authorized t

Topics: corporation tax, fiscal laws, income tax

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Provision text match · Jersey · en

Income Tax (Amendment No. 27) (Jersey) Law 2007

unknown Act or statute Document — Income Tax (Amendment No. 27) (Jersey) Law 2007

Income Tax (Amendment No. 27) (Jersey) Law 2007

Income Tax (Amendment No. 27) (Jersey) Law 2007 A LAW to amend further the Income Tax (Jersey) Law 1961 Adopted by the States 16th January 2007 Sanctioned by Order of Her Majesty in Council 13th June 2007 Registered by the Royal Court 22nd June 2007 THE STATES , subject to the sanction of Her Most Excellent Majesty in Council, have adopted the following Law

Topics: corporate tax residency

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Provision text match · Jersey · en

Income Tax (Amendment No. 46) (Jersey) Law 2021

unknown Act or statute Document — Income Tax (Amendment No. 46) (Jersey) Law 2021

Income Tax (Amendment No. 46) (Jersey) Law 2021

Income Tax (Amendment N o. 46) (Jersey) Law 2021 Contents Article 1 Amendment of the Income Tax (Jersey) Law 1961 . 3 2 Article A39 (interpretation of Part 7) substituted . 3 3 Article 41A (duty to pay instalment in May (individuals and unincorporated bodies)) substituted 3 4 Article 41AA (duty to pay instalment (companies)) renumbered . 6 5 Article 41C (cal

Topics: appeals, assessment, income tax, payroll

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Provision text match · Jersey · en

Finance (Jersey) Law 1974

unknown Act or statute Document — Finance (Jersey) Law 1974

Finance (Jersey) Law 1974

aw 8/1974 FINANCE (JERSEY) LAW, 1974. ____________ A LAW to continue certain expiring fiscal laws, to prescribe the standard rate of income tax for the year nineteen hundred and seventy-four, and to amend the laws relating to income tax and corporation tax sanctioned by Order of Her Majesty in Council of the 21st day of MAY, 1974. ____________ (Registered on

Topics: continuation of laws, corporation tax, income tax

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Provision text match · Jersey · en

Income Tax (Amendment No. 16) (Jersey) Law 1993

unknown Act or statute Document — Income Tax (Amendment No. 16) (Jersey) Law 1993

Income Tax (Amendment No. 16) (Jersey) Law 1993

Jersey Law 12/1993 INCOME TAX (AMENDMENT NO. 16) (JERSEY) LAW 1993 ____________ A LAW to amend further the provisions of the Income Tax (Jersey) Law 1961, sanctioned by Order of Her Majesty in Council of the 31st day of march 1993 ____________ ( Registered on the 14th day of May 1993 ) ____________ STATES OF JERSEY ____________ The 8th day of December 1992 _

Topics: appointed agent, income tax, notices and forms

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Provision text match · Jersey · en

Multinational Corporate Income Tax (Jersey) Law 2025

unknown Act or statute Document — Multinational Corporate Income Tax (Jersey) Law 2025

Multinational Corporate Income Tax (Jersey) Law 2025

Multinational Corporate Income Tax (Jersey) Law 2025 Contents Article Part 1 4 Introductory 4 1 Interpretation . 4 2 Application of definitions used in the Model Rules . 5 3 Application of this Law: large multinational enterprise groups . 5 4 Location of an entity . 5 Part 2 6 “Chargeable MNE Group” and other definitions 6 5 Chargeable MNE group . 6 6 Electi

Topics: civil penalties, corporate income tax, interest, multinational enterprise compliance

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Provision text match · Jersey · en

Finance (Jersey) Law 1950

unknown Act or statute Document — Finance (Jersey) Law 1950

Finance (Jersey) Law 1950

Jersey Law 4/1950 FINANCE (JERSEY) LAW, 1950. A LAW to continue certain expiring fiscal laws, to prescribe the standard rate of income tax for the year nineteen hundred and fifty, and to amend the Law relating to income tax, sanctioned by Order of His Majesty in Council of the 25th day of APRIL, 1950. ( Registered on the 8 th day of May , 1950). ____________

Topics: income tax, limitation periods, tax administration, tax relief

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Provision text match · Jersey · en

Income Tax (Amendment No. 42) (Jersey) Law 2013

unknown Act or statute Document — Income Tax (Amendment No. 42) (Jersey) Law 2013

Income Tax (Amendment No. 42) (Jersey) Law 2013

Income Tax (Amendment No. 42) (Jersey) Law 2013 Arrangement Article 1 Income Tax (Jersey) Law 1961 amended . 3 2 Citation . 4 Income Tax (Amendment No. 42) (Jersey) Law 2013 A LAW to amend further the Income Tax (Jersey) Law 1961. Adopted by the States 16th January 2013 Sanctioned by Order of Her Majesty in Council 13th March 2013 Registered by the Royal Cou

Topics: income tax, limited liability partnerships, partnership taxation

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Provision text match · Jersey · en

Taxation (Enveloped Property Transactions) (Jersey) Law 2022

unknown Act or statute Document — Taxation (Enveloped Property Transactions) (Jersey) Law 2022

Taxation (Enveloped Property Transactions) (Jersey) Law 2022

Taxation (Enveloped Property Transactions) (Jersey) Law 2022 Contents Article 1 Interpretation . 3 2 Enveloped property transaction tax . 4 3 Relevant transactions . 4 4 Connected persons . 5 5 Enveloped property deemed to be in non-domestic use . 5 6 Excluded transactions . 5 7 Calculation of charge to tax . 6 8 Duty to deliver statement and pay tax . 7 9 S

Topics: property transactions, records retention, reporting and filing, tax assessment

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Provision text match · Jersey · en

Corporation Tax (Amendment) (Jersey) Law 1967

unknown Act or statute Document — Corporation Tax (Amendment) (Jersey) Law 1967

Corporation Tax (Amendment) (Jersey) Law 1967

Jersey Law 5/1967 CORPORATION TAX (AMENDMENT) (JERSEY) LAW, 1967. ____________ A LAW to amend the Law with regard to the levying of corporation tax, sanctioned by Order of Her Majesty in Council of the 24th day of MAY, 1967. ____________ ( Registered on the 16 th day of June , 1967). ____________ STATES OF JERSEY. ____________ The 10th day of January, 1967.

Topics: corporation tax, tax amendment

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Provision text match · Jersey · en

Income Tax (Amendment No. 33) (Jersey) Law 2011

unknown Act or statute Document — Income Tax (Amendment No. 33) (Jersey) Law 2011

Income Tax (Amendment No. 33) (Jersey) Law 2011

Income Tax (Amendment No. 33) (Jersey) Law 2011 Arrangement Article 1 Interpretation . 3 2 New Article 62C .. 3 3 New Article 70B .. 3 4 Article 115 amended . 4 5 Years of assessment for which this Law has effect 4 6 Citation . 4 Income Tax (Amendment No. 33) (Jersey) Law 2011 A LAW to amend further the Income Tax (Jersey) Law 1961. Adopted by the States 6th

Topics: banking, compensation board, deductions, taxable income

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Provision text match · Jersey · en

Goods and Services Tax (Amendment No. 4) (Jersey) Law 2013

unknown Act or statute Document — Goods and Services Tax (Amendment No. 4) (Jersey) Law 2013

Goods and Services Tax (Amendment No. 4) (Jersey) Law 2013

Goods and Services Tax (Amendment No. 4) (Jersey) Law 2013 Arrangement Article 1 Interpretation . 3 2 Article 36A inserted . 3 3 Schedules 5 and 6 amended . 4 4 Citation and commencement 5 Goods and Services Tax (Amendment No. 4) (Jersey) Law 2013 A LAW to amend further the Goods and Services Tax (Jersey) Law 2007 Adopted by the States 5th December 2012 Sanc

Topics: goods and services tax, input tax, parking facilities, shares

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