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

Draft Income Tax (Amendment No. 46) (Jersey) Law 202-

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.

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A decision made on 21 September 2020

Decision Reference:  MD-TR-2020-0111

Decision Summary Title:

Lodging of Income Tax (Amendment No. 46) Law

Date of Decision Summary:

17th September 2020

Decision Summary Author:

Deputy Comptroller of Revenue

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title:

Lodging of Income Tax (Amendment No. 46) Law

Date of Written Report:

17th September 2020

Written Report Author:

Senior Specialist Officer

Written Report :

Public or Exempt?

Public

Subject:

Lodging of Income Tax (Amendment No. 46) (Jersey) Law 202- and an Acte Operatoire.

Decision(s):

The Minister approved the lodging of the Income Tax (Amendment No. 46) (Jersey) Law 202-. The Minister further approved an Act of Declaration in accordance with Article 12 of the Public Finance (Jersey) Law 2019 so that specified parts of the legislation may have immediate effect.

Reason(s) for Decision:

The Amendment Law contains all the provisions relating to the movement of a large cohort of taxpayers from a previous year basis of payment (known as PYB) to a current year basis of payment (CYB).

Resource Implications:

By itself, this decision would have no resource implications, although the drafted provisions include part of the wider transformation programme that affects fundamentally the way Revenue Jersey operates. The resource implications of the wider transformation project are being met from capital allocation and restructuring provisions.

Action required:

The Greffier of the States to be requested by the Head of Financial Governance to arrange for the Proposition to be lodged ‘au Greffe’ with a request for debate in the States sitting that commences on 3 November 2020.

Signature:

 

 

 

Position: Deputy S Pinel

Minister for Treasury and Resources

 

 

Date Signed:

Date of Decision:

 

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