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Schedules to the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015: Amendment: Law drafting instructions

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.

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A decision made 11 December 2024:

Decision Reference:  MD-ER-2024-982

Public

Subject: Amendment to the Schedules to the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard) (Jersey) Regulations 2015: law drafting instructions

 

Report Title: AMENDMENT TO THE TAXATION (IMPLEMENTATION) (INTERNATIONAL TAX COMPLIANCE) (COMMON REPORTING STANDARD) (JERSEY) REGULATIONS 2015: LAW DRAFTING INSTRUCTIONS

Public

Decision(s):

The Minister for External Relations decided to amend, by way of an Order, the Schedules to the Taxation (Implementation) (International Tax Compliance) (Common Reporting Standard (CRS)) (Jersey) Regulations 2015, which Schedules list the Participating Jurisdictions, in order to add the names of participating jurisdictions.

Reason for Decision(s):

The Schedules attached to the Taxation (Implementation) (International Tax Compliance) Common Reporting Standard) (Jersey) Regulations 2015, list the jurisdictions which have agreed to exchange information under the Common Reporting Standard (CRS) with Jersey, described in the Regulations as 'Participating Jurisdictions'.  As additional jurisdictions agree to participate in the CRS, they must be added to the Schedules.  Regulation 1(6) of the Regulations gives the Minister for External Relations the power to amend the Schedules listing the Participating Jurisdictions by way of an Order.  This decision will allow officers to issue law drafting instructions to permit the preparation of the necessary Order.

Resource Implications: There are no new financial and/or staffing implications.

 

Action Required: The Assistant Comptroller of Revenue is instructed to issue law drafting instructions to permit the preparation of the necessary Order.

Signature:

 

 

Signed By: Minister for External Relations

Date Signed:

 

 

Date of Decision (If different from Date Signed):

 

 

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