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L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

Income Tax (Actuarial Equivalents) (Jersey) Order 2017 and Income Tax (Minimum Retirement Capital) (Jersey) Order 2017

A formal published “Ministerial Decision” is required as a record of the decision of a Minister (or an Assistant Minister where they have delegated authority) as they exercise their responsibilities and powers.

Ministers are elected by the States Assembly and have legal responsibilities and powers as “corporation sole” under the States of Jersey Law 2005 by virtue of their office and in their areas of responsibility, including entering into agreements, and under any legislation conferring on them powers.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

  • demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision

  • providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made 22 December 2017:

Decision Reference:  MD-TR-2017-0160

Decision Summary Title:

Income Tax (Actuarial Equivalents) (Jersey) Order 2017 and Income Tax (Minimum Retirement Capital) (Jersey) Order 2017

Date of Decision Summary:

19th December 2017

Decision Summary Author:

Deputy Comptroller of Taxes

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title:

Income Tax (Actuarial Equivalents) (Jersey) Order 2017 and Income Tax (Minimum Retirement Capital) (Jersey) Order 2017

Date of Written Report:

19th December 2017

Written Report Author:

Deputy Comptroller of Taxes

Written Report :

Public or Exempt?

Public

Subject:

Making of the Income Tax (Actuarial Equivalents) (Jersey) Order 2017 and Income Tax (Minimum Retirement Capital) (Jersey) Order 2017.

Decision(s):

The Minister made the Income Tax (Actuarial Equivalents) (Jersey) Order 2017 and Income Tax (Minimum Retirement Capital) (Jersey) Order 2017.

Reason(s) for Decision:  

Following the decisions made in the 2018 Budget the Minister is required to make Income Tax (Actuarial Equivalents) (Jersey) Order 2017 and Income Tax (Minimum Retirement Capital) (Jersey) Order 2017.

 

Resource Implications:

None.

Action required:

The Minister for Treasury and Resources to sign and seal the draft Orders which will be returned to the States Greffe for immediate publication. The Greffier of the States to be requested to arrange for the making of the Order to be notified to the States.

Signature:

 

 

 

Position: Senator A J H Maclean,

Minister for Treasury and Resources

 

Date Signed:

Date of Decision:

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