Fairway Jersey Personal Pension Scheme (FOI)

Request 677601036

I note that the Fairway Jersey Personal Pension Scheme has been approved under Article 131CA of the Income Tax (Jersey) Law 1961. I require a copy of the master trust deed used by the Comptroller to make this assessment and determine its compliance to ensure that the scheme does indeed comply with the applicable provisions of the legislation.

Response

The information requested is exempt from publication under Article 29 of the Freedom of Information (Jersey) Law 2011, which states that information is absolutely exempt if the disclosure is prohibited by an enactment. Article 8 of the Revenue Administration (Jersey) Law 2019 prohibits the disclosure of any information obtained under a Revenue Law for any purpose other than that for which it was obtained. 

Article applied

Article 29 - Other prohibitions or restrictions

Information is absolutely exempt information if the disclosure of the information by the scheduled public authority holding it –

(a) is prohibited by or under an enactment;

(b) is incompatible with a European Union or an international obligation that applies to Jersey; or

(c) would constitute or be punishable as a contempt of court.​