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Implementation of Article 3 of the Customs and Excise (Amendment No. 3) (Jersey) Law 200-.

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A decision made (01/06/2006) regarding Implementation of Article 3 of the Customs and Excise (Amendment No. 3) (Jersey) Law 200-.

Subject:

Implementation of Article 3 of the Customs and Excise (Amendment No. 3) (Jersey) Law 200-.

Decision Reference:

MD-TR-2006-0071

Exempt clause(s):

N/A

Type of Report: (oral or written)

Written

Person Giving Report (if oral):

N/A

Telephone or

e-mail Meeting?

N/A

Report

File ref:

MR/1/01/06/06

Written Report –

Title

Implementation of Article 3 of the Customs and Excise (Amendment No. 3) (Jersey) Law 200-.

Written report - author

Mike Robinson

Head of Customs and Immigration

Decision(s):

To approve and lodge au Greffe the: “Act declaring that part of a taxation draft entitled the Customs and Excise (Jersey) Law (Amendment No. 3) (Jersey) Law 200- shall have immediate effect”

Reason(s) for decision

The Act is the instrument under Article 19 of the Public Finances (Jersey) Law 2005 by which the States may declare that part of the draft Customs and Excise (Amendment No. 3) (Jersey) Law 200- shall have immediate effect. The amendment contains provisions that correct rates of Vehicle Registration Duty for vehicles of over 1000 cc first registered outside Jersey 3 years or more before the date on which the duty is payable. The correct rates are currently being applied by an administrative application allowed by the Customs and Excise (Relief and Drawback) (Jersey) Order 2000. Although this is satisfactory in the short term the Law should be corrected as soon as possible, hence the use of the Article 19 Act.

Action required:

The “Act declaring that part of a taxation draft entitled the Customs and Excise (Jersey) Law (Amendment No. 3) (Jersey) Law 200- shall have immediate effect” to be lodged au Greffe.

Signature:

(Minister/ Assistant Minister)

Date of Decision:

1 June 2006

Implementation of Article 3 of the Customs and Excise (Amendment No. 3) (Jersey) Law 200-.

Customs and Immigration

Implementation of Article 3 of the Customs and Excise (Amendment No. 3) ( Jersey ) Law 200-.

Background

The Minister will recall that on 27th March 2006 he made the decision to correct the rates of Vehicle Registration Duty for vehicles over 1000cc that were previously registered elsewhere more than three years ago.

The correction will be applied by Article 3 of the Customs and Excise (Amendment No. 3) (Jersey) Law 200- which has now been lodged ‘au greffe’.

The correct application of the rates is currently being applied administratively using the Minister’s powers under the Customs and Excise (Relief and Drawback) (Jersey) Order 2000. Whilst this is satisfactory in the short term it is felt desirable for the correct rates to be reflected in the Law as soon as possible, in order to fully regularise the application of VRD.

Article 19 (1) of the Public Finances (Jersey) Law 2005 states: “The States may at any time after a taxation draft has been lodged declare that all or any part of the draft shall have immediate effect as if the declaration were the registration of a Law passed by the States and sanctioned by Her Majesty in Council that was to come into force on registration.”

Recommendation

That Article 19 of the Public Finances (Jersey) Law 2005 be used to implement Article 3 of the Customs and Excise (Amendment No. 3) (Jersey) Law 200- and that the attached Act be lodged ‘au’greffe’.

Mike Robinson

Head of Service

Customs and Immigration

22 May 2006

 

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