Taxation (Miscellaneous Provisions) (Jersey) Regulations 201-
REPORT
The States on the 5th November 2013 made the Taxation (Exchange of Information with Third Countries) (Amendment No 7) (Jersey) Regulations. This amendment was required to address a number of shortcomings in the existing 2008 Regulations as amended that had been a particular and material factor in delaying the response to requests for information received from the French tax authorities, delays that had been the cause of Jersey being included in a French list of non-cooperative jurisdictions. The need to take every possible action to ensure that Jersey was not on the list on the 1st January 2014 called for an urgent response.
There are two other Regulations which relate to the exchange of tax information –
- The Taxation (United States of America)(Jersey) Regulations 2006;
- The Taxation (Double Taxation) (Jersey) Regulations 2010
The problems faced with requests from the French tax authorities were not experienced with requests received from the United States of America, and no requests for information have been received to-date from those jurisdictions with whom Jersey has entered into a Double Taxation Agreement to the international standard. Accordingly there was not the same urgency required in addressing those shortcomings in these Regulations that mirrored those in the 2008 Regulations. However, it was recognised that it would be necessary in due course to bring the Regulations into line.
These Taxation (Miscellaneous Provisions)(Jersey) Regulations 201- provide for the harmonisation of the Regulations concerned with requests for tax information. The Tax Information Exchange Agreement (TIEA) with the United States was the first such agreement entered into and initially it was thought that each agreement would call for a specific Regulation. Subsequently it was agreed that it was more appropriate to have omnibus Regulations relating to all third countries with the individual countries referred to in a Schedule to the Regulations. As the US Regulations were in existence their separateness was retained but with the need to make a significant change to those Regulations to bring them into line with the omnibus Regulations it is considered that it would be more appropriate to revoke the US Regulations and include the United States of America in the Schedule to the 2008 Regulations as amended. This is provided for in these draft Regulations.
These draft Regulations also provide for the amendments to the 2010 Double Taxation Regulations that are required to bring them into line with the 2008 Regulations as amended, and to remove the same shortcomings.
Financial and Manpower Implications
There are no additional financial or manpower implications for the States arising from the adoption of these draft Regulations
Explanatory Note
These Regulations amend the Taxation (Double Taxation) (Jersey) Regulations 2010 (“2010 Regulations”) so as to replicate changes made to the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008 (“2008 Regulations”) in respect of the way in which Jersey responds to requests for tax information from other jurisdictions. These Regulations revoke the Taxation (United States of America) (Jersey) Regulations 2006 and instead add the United States of America to the list of countries to which the 2008 Regulations apply.
Regulation 1 defines “2008 Regulations” and “2010 Regulations”, being terms used throughout these Regulations.
Regulation 2 amends Regulation 6 of the 2010 Regulations to make it clear that once the competent authority for Jersey has decided to respond to a request for tax information, it shall require the taxpayer to provide it with all such tax information that it requires for that purpose. Regulation 2 also removes the requirement (in Regulation 6(3) of the 2010 Regulations) to give the taxpayer a “reasonable opportunity” to provide the tax information. Instead the taxpayer may rely upon the time limits set under Regulation 8 to provide the information. Regulation 2 also removes the requirement (in Regulation 6(4) and (5) of the 2010 Regulations) for the competent authority for Jersey to provide to the taxpayer a written summary of reasons for requiring the taxpayer to provide the tax information.
Regulation 3 substitutes Regulation 7 of the 2010 Regulations to make it clear that once the competent authority for Jersey has decided to respond to a request for tax information, it shall require a third party (being a person other than the taxpayer) to provide it with all such tax information that it requires for that purpose.
New Regulation 7(4) requires the competent authority for Jersey to send the third party notice to the taxpayer unless any of the circumstances set out in paragraph (5) apply.
New Regulation 7(6) requires the competent authority for Jersey to state in the third party notice whether it prohibits the third party from disclosing to the taxpayer the third party notice or any information relating to the notice, and if it prohibits disclosure, the ground for that prohibition. If the third party notice contains a prohibition against disclosure, the third party must not disclose the third party notice or any information relating to it directly or indirectly to the taxpayer except with the consent of the competent authority for Jersey or the Royal Court.
Regulation 4 amends Regulation 8 of the 2010 Regulations so that the notice requesting the tax information must specify the time within which the recipient must comply with the notice, which must be not less than 15 days from the date of the notice.
Regulation 5 revokes Regulations 11, 12 and 14 of the 2010 Regulations, which enabled the competent authority for Jersey to apply to the Royal Court for an order to require the taxpayer or third party to comply with a notice. Enforcement is now dealt with in Regulation 16, as substituted.
Regulation 6 makes consequential amendments to Regulation 14A of the 2010 Regulations following the revocation of Regulations 11 and 12.
Regulation 7 makes consequential amendments to Regulation 14B of the 2010 Regulations following the revocation of Regulations 11 and 12. It also amends the requirement to provide information that is in electronic form, so that the information must be provided in such form as is required by the notice, and where it is in electronic form it must be readily accessible and capable of being produced in visible and legible form.
Regulation 8 amends the requirements in Regulation 15 of the 2010 Regulations in respect of the requirement to protect evidence and, in particular, the period during which tax information must be retained.
Regulation 9 substitutes Regulation 16 of the 2010 Regulations. New Regulation 16 sets out the grounds on which the Bailiff may issue a warrant in respect of any premises in which it is believed there may be tax information. It gives power to a designated tax officer (or a police officer, in the case where there are reasonable grounds for believing that an offence under the 2010 Regulations has been or is about to be committed) to enter and search premises and to remove anything the person has reasonable grounds to believe is something specified in the warrant (or, in the case of a warrant where there are grounds for believing an offence is about to be or has been committed on the premises, evidence for the purposes of criminal proceedings). The warrant does not permit the seizure or removal of an item that is subject to legal privilege. It prohibits a person from disclosing to the taxpayer information relating to the warrant or its execution without the permission of the competent authority for Jersey or without the leave of the Royal Court. An application for a warrant may only be made with the consent of the Attorney General.
Regulation 10 substitutes Regulation 18 of the 2010 Regulations and adds Regulation 18A. New Regulation 18(1) sets strict time limits within which any application for judicial review may be made. An application by a taxpayer against a requirement under Regulation 6 must be made not later than 14 days after the requirement arose; an application by a person against a requirement made of that person in the third party notice must be made no later than 14 days after the third party notice was given to that person; and an application made by a taxpayer against a requirement in a third party notice in respect of that taxpayer must be made no later than 14 days after the copy of the third party notice was given to the taxpayer under Regulation 7.
By new Regulation 18(2) an application for judicial review may not be made on the ground that the competent authority for Jersey has not provided the third party notice to the taxpayer or not provided it within the time limits specified in Regulation 7(4), has refused to grant permission to the third party to disclose the third party notice or any information relating to the notice to the tax payer; or has required tax information to be authenticated in a manner that is not required for the purposes of Regulation 14B(3).
New Regulation 18(3) requires a taxpayer or third party to provide the competent authority for Jersey with the information requested in the notice served under Regulation 6 or 7, within the time limits specified in the notice, despite any application for judicial review. However, the competent authority for Jersey shall not provide to the competent authority for the third country the tax information so provided until the application for judicial review is dismissed, withdrawn or discontinued, unless permitted to do so by the Royal Court.
New Regulation 18A provides for an appeal against the decision of the Royal Court to be made direct to the Privy Council.
Regulation 11 makes a consequential amendment to Regulation 19 of the 2010 Regulations following the revocation of Regulations 11 and 12. It removes the offence provisions relating to the revoked Regulations 11 and 12, and makes it an offence to contravene the prohibition on disclosure of information to a taxpayer, contained in Regulation 7(7) and 16(8).
Regulation 12 amends Regulation 20 of the 2010 Regulations as a consequence of the passing of the Separate Limited Partnerships (Jersey) Law 2011, so that if an offence under the Regulations by a separate limited partnership is proved to have been committed with the consent or connivance of or to be attributable to any neglect on the part of a person who is a partner of the partnership then that person is also guilty of the offence and is liable in the same manner as the separate limited partnership.
Regulation 13 inserts Regulation 20A into the 2010 Regulations and provides that if before the coming into force of these Regulations an appeal has been brought under Regulation 18 of the 2010 Regulations and no date has been set to hear the appeal, or a date has been set which is more than 28 days after the coming into force of these Regulations, then a decision must not be set aside or varied on the ground that it would be inadmissible under Regulation 18, as amended by these Regulations. When determining an appeal commenced prior to the coming into force of these Regulations, the Court must apply the principles applicable on an application for judicial review. If the appellant discontinues an appeal to which Regulation 20A applies, the competent authority for Jersey shall be liable to pay any costs incurred in the bringing of the appeal where it appears to the Royal Court that the appeal would have succeeded but for the coming into force of these Regulations.
Regulation 14 revokes the Taxation (United States of America) (Jersey) Regulations 2006 (“2006 Regulations”). Instead, requests received from the competent authorities of the United States of America for tax information will be dealt with under the 2008 Regulations.
Regulation 15 inserts into the Schedule of the 2008 Regulations the United States of America United States of America, including Puerto Rico, the American Virgin Islands, Guam and any other possession or territory of the United States of America, as one of the countries to which the 2008 Regulations apply. Regulation 15 also makes minor changes to the 2008 Regulations so that their provisions mirror those being inserted into the 2010 Regulations.
Regulation 16 inserts Regulation 16D into the 2008 Regulations so that if before the coming into force of these Regulations an appeal has been brought under Regulation 14 of the 2006 Regulations and no date has been set to hear the appeal, or a date has been set which is more than 28 days after the coming into force of these Regulations, then a decision must not be set aside or varied on the ground that it would be inadmissible under Regulation 14 of the 2008 Regulations. When determining an appeal under Regulation 14 of the 2006 Regulations which commenced prior to the coming into force of these Regulations, the Court must apply the principles applicable on an application for judicial review. If the appellant discontinues an appeal to which Regulation 16D applies, the competent authority for Jersey shall be liable to pay any costs incurred in the bringing of the appeal where it appears to the Royal Court that the appeal would have succeeded but for the coming into force of these Regulations.
Regulation 17 provides the title of these Regulations and states that they will come into force the day after they are made.
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Taxation (Miscellaneous Provisions) (Jersey) Regulations 201- | Regulation 16 |
Taxation (Miscellaneous Provisions) (Jersey) Regulations 201-
Made [date to be inserted]
Coming into force [date to be inserted]
THE STATES, in pursuance of 2(1) of the Taxation (Implementation) (Jersey) Law 2004, have made the following Regulations –
1 Interpretation
In these Regulations –
(a) “2008 Regulations” means the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008;
(b) “2010 Regulations” means the Taxation (Double Taxation) (Jersey) Regulations 2010.
2 Regulation 6 of the 2010 Regulations amended
In Regulation 6 of the 2010 Regulations –
(a) for paragraph (1) there shall be substituted the following paragraph –
“(1) Where the competent authority for Jersey decides to respond to a request concerning a taxpayer, the competent authority for Jersey shall require the taxpayer to provide to the competent authority for Jersey all such tax information that the competent authority for Jersey requires for that purpose.”.
(b) paragraphs (3), (4) and (5) shall be deleted.
3 Regulation 7 of the 2010 Regulations substituted
For Regulation 7 of the 2010 Regulations there shall be substituted the following Regulation –
“7 Provision by other persons of tax information about taxpayer
(1) Where the competent authority for Jersey decides to respond to a request concerning a taxpayer, the competent authority for Jersey shall require a third party, being a person other than the taxpayer, to provide to the competent authority for Jersey all such tax information that the competent authority for Jersey requires for that purpose.
(2) A requirement under paragraph (1) shall be made by notice in writing.
(3) Where a third party notice does not name the taxpayer to whom it relates, it must provide an account number or other identification for the tax information required.
(4) Subject to paragraph (5), the competent authority for Jersey shall send to the taxpayer to whom a third party notice relates a copy of the third party notice –
(a) in a case where, at the time the third party notice is given, the competent authority for Jersey does not know the taxpayer’s name and address – within 7 days after the third party has provided to the competent authority for Jersey the tax information required by the third party notice; or
(b) in any other case – within 7 days after the third party notice is given.
(5) Paragraph (4) does not require the disclosure or provision of the third party notice to a taxpayer –
(a) if the competent authority for Jersey does not know the taxpayer’s name and address;
(b) if its disclosure or provision would identify or might identify a person who has provided information that the competent authority for Jersey takes into account in deciding whether to give the notice;
(c) if the competent authority for Jersey is satisfied that there are reasonable grounds for suspecting that the taxpayer has committed a relevant criminal offence;
(d) if the competent authority for Jersey is satisfied that disclosure of information of the description contained in the notice may prejudice the assessment, collection or recovery of tax or the investigation or prosecution of tax matters; or
(e) if the third country has requested that the taxpayer should not be informed of any matter relating to the request on the ground that –
(i) disclosure to the taxpayer would identify or might identify a person who has provided information relating to the third party request,
(ii) there are reasonable grounds for suspecting that the taxpayer has committed a relevant criminal offence, or
(iii) disclosure of information of the description contained in the notice may prejudice the assessment, collection or recovery of tax or the investigation or prosecution of tax matters.
(6) The third party notice shall –
(a) state whether the competent authority prohibits the third party from disclosing to the taxpayer the third party notice or any information relating to the notice (including any information about a warrant issued under Regulation 16 or other information relating to enforcement); and
(b) if the third party notice prohibits that disclosure to the taxpayer, state the ground on which it prohibits that disclosure, by reference to one or more grounds mentioned in paragraph (5).
(7) The third party shall not disclose the third party notice nor any information relating to it to the taxpayer that it is prohibited from so disclosing by virtue of any prohibition contained in the third party notice except –
(a) with the written consent of the competent authority for Jersey; or
(b) with the consent of the Royal Court.
(8) The competent authority for Jersey shall as soon as practicable send to the taxpayer the third party notice if the Royal Court gives consent to the third party to disclose it.
(9) For the purposes of paragraph (5) the competent authority for Jersey shall not be treated as knowing the name or address of the taxpayer by virtue of anything provided by the third party unless, upon providing the tax information, the third party expressly draws to the attention of the competent authority for Jersey the tax payer’s name or address.
(10) In this Regulation, a reference to the taxpayer’s address is a reference to any address at which the taxpayer may be given information.”.
4 Regulation 8 of the 2010 Regulations amended
In Regulation 8(2) of the 2010 Regulations, for the words “30 days” there shall be substituted the words “15 days”.
5 Regulations 11, 12 and 14 of the 2010 Regulations revoked
Regulations 11, 12 and 14 of the 2010 Regulations shall be omitted.
6 Regulation 14A of the 2010 Regulations amended
In Regulation 10A of the 2010 Regulations –
(a) in paragraph (2), the words “or an order of the Royal Court under Regulation 11 or 12” shall be deleted;
(b) in paragraph (3), for the words “under Regulation 7 or by a court order under Regulation 12” there shall be substituted the words “by notice given under Regulation 7”.
7 Regulation 14B of the 2010 Regulations amended
In Regulation14B of the 2010 Regulations –
(a) in paragraphs (1) and (3), the words “or by order of the Royal Court under Regulation 11 or 12” shall be omitted;
(b) for paragraph (2) there shall be substituted the following paragraph –
“(2) Where tax information is recorded in electronic or magnetic form, the person required by notice under Regulation 6 or 7 to provide that information shall –
(a) provide it in the form required by the notice; and
(b) in the case where the notice requires it to be provided in electronic form, provide it in a form that is readily accessible and capable of being produced in a visible and legible form.”.
8 Regulation 15 of the 2010 Regulations substituted
For Regulation 15 of the 2010 Regulations there shall be substituted the following Regulation –
(1) This Regulation applies if the competent authority for Jersey has –
(a) requested a taxpayer in writing to provide any tax information to it;
(b) given a taxpayer a notice under Regulation 6 requiring the taxpayer to provide to the competent authority for Jersey any tax information;
(c) requested a person, other than the taxpayer, in writing to provide to the competent authority for Jersey any tax information in respect of that taxpayer; or
(d) given a person a notice under Regulation 7 requiring the person to provide to the competent authority for Jersey any tax information.
(2) A person in respect of which paragraph (1) applies shall not alter, conceal, destroy, or otherwise dispose of any tax information that is requested by the competent authority for Jersey or subject to a notice under Regulation 6 or 7.
(3) Despite paragraph (2), but subject to Regulation 14C, the person may alter, destroy or otherwise dispose of tax information to which the competent authority’s request relates –
(a) in a case where a written request was made –
(i) if no notice has been given under Regulation 6 or 7, upon the expiry of 12 months after the date of the written request, or
(ii) if the competent authority for Jersey has withdrawn the request, any time after that withdrawal; and
(b) in a case where a notice has been given under Regulation 6 or 7 –
(i) with the written permission of the competent authority for Jersey, or
(ii) where the competent authority for Jersey has refused to grant permission, or failed to respond to the applicant’s request for permission within 6 months of the request, with the leave of the Royal Court.”.
9 Regulation 16 of the 2010 Regulations substituted
For Regulation 16 of the 2010 Regulations there shall be substituted the following Regulation –
(1) The Bailiff may issue a warrant under this Regulation in respect of any premises if the Bailiff is satisfied that there are reasonable grounds for believing –
(a) that a taxpayer has failed to comply with a requirement made of that taxpayer under Regulation 6;
(b) that a person to whom a third party notice has been given has failed to comply with a requirement made of that third party under Regulation 7;
(c) that there are reasonable grounds for believing that a taxpayer will not comply with a requirement made of the taxpayer under Regulation 6;
(d) that there are reasonable grounds for suspecting that a person will not comply with a requirement made of a third party under Regulation 7;
(e) that there are reasonable grounds for believing that the use of the procedure in Regulation 6 or 7 might seriously prejudice an investigation concerning the assessment, collection or recovery of tax or the investigation or prosecution of tax matters; or
(f) that an offence under these Regulations has been or is about to be committed on the premises,
and there is or may be in the premises tax information in respect of a taxpayer or evidence relating to the commission of an offence under these Regulations or to a relevant criminal offence.
(2) An application for the issue of a warrant under paragraph (1) may be made by –
(a) where the application is on the ground specified in paragraph (1)(a), (1)(b), (1)(c), (1)(d) or (1)(e), a designated tax officer;
(b) where the application is on the ground in paragraph (1)(f), a police officer.
(3) A warrant issued under this Regulation shall –
(a) remain in force for 14 days and shall then cease to have effect; and
(b) authorize the person executing it to enter and search the premises specified in it and, for that purpose, take with him or her such other persons as are reasonably necessary.
(4) On entering the premises under the authority of the warrant, the person executing it may seize and remove anything found there if –
(a) in the case of a warrant issued on the ground in paragraph (1)(a), (1)(b), (1)(c), (1)(d) or (1)(e), the person has reasonable grounds to believe that it is a thing specified in the warrant;
(b) in the case of a warrant issued on the ground in paragraph (1)(f), the person has reasonable grounds to believe that it may be required as evidence for the purposes of criminal proceedings under these Regulations.
(5) The warrant does not authorize the seizure or removal of an item that is subject to legal privilege.
(6) Where any tax information is kept by means of a computer at the premises the person executing the warrant –
(a) may have access to, and inspect and check the operation of, any computer and any associated apparatus or material which is or has been in use in connection with the tax information;
(b) may require any person having charge of, or otherwise concerned with the operation of, the computer, apparatus or material to afford him or her such assistance as he or she may reasonably require; and
(c) may require the records to be produced in a form in which they may be taken away.
(7) Where anything is seized and removed in exercise of a warrant issued on the ground specified in paragraph (1)(a), (1)(b), (1)(c), (1)(d) or (1)(e), the person executing the warrant shall pass the thing seized or removed to the competent authority for Jersey.
(8) Notwithstanding any other enactment (whenever passed or made) or rule or principle of law a person required by paragraph (6) to pass anything to the competent authority for Jersey shall not incur any civil or criminal liability by reason of complying with the requirement.
(9) No person shall disclose to the taxpayer in respect of whom the tax information or the warrant relates any information relating to the warrant, or the execution of the warrant that has been issued under paragraph (1)(e) or (1)(f) except –
(a) with the written consent of the competent authority for Jersey; or
(b) with the consent of the Royal Court.
(10) Any application to the Royal Court in respect of a warrant that has been issued on a ground specified in paragraph (1)(a), (1)(b), (1)(c), (1)(d) or (1)(e) shall not be considered by the Court if it is received 7 or more days after the execution of the warrant.
(11) The time limit referred to in paragraph (10) does not apply in respect of an application for consent to disclose information to a taxpayer.
(12) In this Regulation, ‘designated tax officer’ means –
(a) the Comptroller; or
(b) each other officer who is designated in writing for the purposes of this Regulation by the Comptroller.
(13) An application for a warrant shall not be made under this Regulation without the consent of the Attorney General.”.
10 Regulation 18 of the 2010 Regulations substituted
For Regulation 18 of the 2010 Regulations there shall be substituted the following Regulations –
“18 Judicial review: limitations
(1) Despite any Rule made to the contrary under the Royal Court (Jersey) Law 1948, an application to bring a judicial review may not be made –
(a) by a taxpayer, against a requirement made of that taxpayer under Regulation 6, later than 14 days after the requirement arose under Regulation 6;
(b) by a person, against a requirement made of that person in a third party notice, later than 14 days after the third party notice was given to that person under Regulation 7; or
(c) by a taxpayer, against a requirement made of a third party in respect of that taxpayer, later than 14 days after the copy of the third party notice was given to that taxpayer under Regulation 7.
(2) An application for judicial review may not be made on any of the following grounds –
(a) that the competent authority for Jersey has not provided the third party notice to a taxpayer within the time limits specified in Regulation 7(4);
(b) that the competent authority for Jersey has not provided the third party notice to the taxpayer on a ground mentioned in Regulation 7(5);
(c) that the competent authority for Jersey has prohibited a third party from disclosing the third party notice to the taxpayer, or any information relating to the notice to the taxpayer on a ground mentioned in Regulation 7(5); or
(d) that the competent authority for Jersey has required tax information to be authenticated in a manner that is not required for the purposes of Regulation 14B(3).
(3) Despite any application for leave to bring a judicial review being made –
(a) a taxpayer or a third party shall provide the competent authority for Jersey the information requested in the notice served under Regulation 6 or 7, as the case may be, within the time limits specified in the notice; but
(b) the competent authority for Jersey shall not provide to the competent authority for the third country the tax information obtained under these Regulations unless –
(i) the application for leave to bring a judicial review or any subsequent application for judicial review is dismissed,
(ii) the application for leave to bring a judicial review or any subsequent application for judicial review is withdrawn or discontinued, or
(iii) the competent authority for Jersey is permitted to do so by the Royal Court.
(4) In all other respects the Royal Court shall apply the principles applicable on an application for judicial review.
18A Further appeal to Privy Council
(1) An appeal lies to the Privy Council from a decision of the Royal Court on a judicial review to which Article 18 applies.
(2) An appeal under this Article lies at the instance of –
(a) a taxpayer, against a requirement made of that taxpayer under Regulation 6;
(b) a person, against a requirement made of that person in a third party notice;
(c) a taxpayer, against a requirement made of a third party in respect of that taxpayer; or
(d) the competent authority for Jersey.
(3) An appeal under this Article lies only with the leave of the Privy Council.
(4) An application to the Privy Council for leave to appeal under this Article against a decision shall be made before the end of the period of 14 days commencing on the day on which the Royal Court makes its decision.
(5) If leave to appeal under this Article is granted, the appeal shall be brought before the end of the period of 14 days commencing on the day on which leave is granted.
(6) If paragraph (5) is not complied with –
(a) the appeal shall be taken to have been brought; and
(b) the appeal shall be taken to have been dismissed by the Privy Council immediately after the end of the period specified in that paragraph.
(7) For the purpose of paragraph (6)(b) –
(a) any power of a court to extend the period permitted for giving notice of appeal; and
(b) any power of a court to grant leave to take a step out of time,
shall be disregarded.
(8) The Privy Council may allow or dismiss the appeal.”.
11 Regulation 19 of the 2010 Regulations amended
In Regulation 19 of the 2010 Regulations –
(a) in paragraph (2), the words “or by order of the Royal Court under Regulation 11 or 12” shall be omitted;
(b) for paragraph (3) there shall be substituted the following paragraph –
“(3) A person who knowingly and without reasonable excuse –
(a) fails to comply with a requirement imposed under Regulation 6(1) or 7(1); or
(b) contravenes Regulation 7(7) or 16(9),
is guilty of an offence.”.
12 Regulation 20 of the 2010 Regulations amended
In Regulation 20(1) of the 2010 Regulations after the words “limited liability partnership” there shall be inserted the words “, separate limited partnership”.
13 Regulation 20A inserted into the 2010 Regulations
After Regulation 20 of the 2010 Regulations there shall be inserted the following Regulation –
“20A Transitional provision
(1) This Regulation applies where, before the coming into force of the Taxation (Miscellaneous Provisions) (Jersey) Regulations 201- (the ‘2014 Regulations’) –
(a) an appeal has been brought under Regulation 18; and
(b) no date has been set to hear the appeal, or a date has been set which is more than 28 days after the coming into force of the 2014 Regulations.
(2) A decision shall not be set aside or varied on a ground that would be inadmissible under Regulation 18, as amended by the 2014 Regulations.
(3) In determining an appeal under Regulation 18 the Court must apply the principles applicable on an application for judicial review.
(4) If the Court decides that a notice or requirement should be set aside or varied it may make any such order, or give any such relief, as may be made or given in proceedings for judicial review.
(5) If the appellant discontinues an appeal to which this Regulation applies, the competent authority for Jersey shall be liable to pay any costs incurred in the bringing of the appeal where it appears to the Royal Court that the appeal would have succeeded but for the coming into force of the 2014 Regulations.
(6) Any appeal shall be subject to Regulation 18A as if it arose from a judicial review made under Regulation 18, as substituted by the 2014 Regulations.”.
14 Taxation (United States of America) (Jersey) Regulations 2006 revoked
The Taxation (United States of America) (Jersey) Regulations 2006 are revoked.
15 2008 Regulations amended
In the 2008 Regulations –
(a) in Article 12(7) for the words “the person executing it shall pass it” there shall be substituted the words “the person executing the warrant shall pass the thing seized or removed”;
(b) in Article 14 –
(i) in paragraph (1) after the words “an application” there shall be inserted the words “for leave to bring a”,
(ii) in paragraph (3) –
(A) after the words “any application” there shall be inserted the words “for leave to bring a”,
(B) in subparagraphs (b)(i) and (ii) after the words “the application” there shall be inserted the words “for leave to bring a judicial review or any subsequent application for judicial review”;
(c) in the Schedule, after the matter relating to the United Kingdom there shall be inserted the following matter –
“United States of America | United States of America, including Puerto Rico, the American Virgin Islands, Guam and any other possession or territory of the United States of America | Any federal tax | 4th November 2002 |
16 Regulation 16D inserted into the 2008 Regulations
After Regulation 16C of the 2008 Regulations there shall be inserted the following Regulation –
“16D Transitional provision – United States of America
(1) This Regulation applies where, before the coming into force of the Taxation (Miscellaneous Provisions) (Jersey) Regulations 201- (the ‘2014 Regulations’) –
(a) an appeal has been brought under Regulation 14 of the Taxation (United States of America) (Jersey) Regulations 2006; and
(b) no date has been set to hear the appeal, or a date has been set which is more than 28 days after the coming into force of the 2014 Regulations.
(2) A decision shall not be set aside or varied on a ground that would be inadmissible under Regulation 14 of the Taxation (United States of America) (Jersey) Regulations 2006.
(3) In determining an appeal under Regulation 14 of the Taxation (United States of America) (Jersey) Regulations 2006 the Court must apply the principles applicable on an application for judicial review.
(4) If the Court decides that a notice or requirement should be set aside or varied it may make any such order, or give any such relief, as may be made or given in proceedings for judicial review.
(5) If the appellant discontinues an appeal to which this Regulation applies, the competent authority for Jersey shall be liable to pay any costs incurred in the bringing of the appeal where it appears to the Royal Court that the appeal would have succeeded but for the coming into force of the 2014 Regulations.
(6) Any appeal shall be subject to Regulation 14A as if it arose from a judicial review made under Regulation 14 of the Taxation (United States of America) (Jersey) Regulations 2006.”.
17 Citation and commencement
These Regulations may be cited as the Taxation (Miscellaneous Provisions) (Jersey) Regulations 201- and shall come into force on the day after they are made.
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