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

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

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 on 28 October 2020

Decision Reference:  MD-TR-2020-0135

Decision Summary Title:

Presentation of Addendum to Income Tax (Amendment No. 46) (Jersey) Law 202-

Date of Decision Summary:

22nd October 2020

Decision Summary Author:

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:

Presentation of Addendum to Income Tax (Amendment No. 46) (Jersey) Law 202-

Date of Written Report:

22nd October 2020

Written Report Author:

Comptroller of Revenue

Written Report :

Public or Exempt?

Public

Subject:

Minister’s Addendum to the Draft Income Tax (Amendment No. 46) (Jersey) Law 202- (the “ITL Amendment Law” or “Proposition P.118/2020”).

Decision(s):

The Minister approved the presentation of the Addendum to Proposition P.118/2020 and requested that it be presented to the States.

Reason(s) for Decision:

The Addendum contains the draft Acte Opératoire, which is required to bring the draft ITL Amendment Law into effect immediately. The purpose of this is to realise one of the primary benefits of the ITL Amendment Law, namely the deferral of the requirement for some taxpayers to make a payment of income tax by 30 November 2020.

Resource Implications:

There are no financial or manpower implications as a direct result of this decision.

Action required:

The Greffier of the States to be requested by the Head of Financial Governance to arrange for the Addendum to be presented to the States at the earliest opportunity.

Signature:

 

 

 

Position: Deputy S Pinel

Minister for Treasury and Resources

 

 

Date Signed:

Date of Decision:

 

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