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Goods and Services Tax - Amendments

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 (02.04.07) to make amendments to the Goods and Services Tax (Jersey) Law.

Subject:

Goods and Services Tax (Jersey) Law 200- Amendments

Decision Reference:

MD-TR-2007-0037

Exempt clause(s):

N/A

Type of Report: (oral or written)

Written

Person Giving Report (if oral):

N/A

Telephone or

e-mail Meeting?

N/A

Report

File ref:

SL/1/02/04/07

Written Report –

Title

Goods and Services Tax (Jersey) Law 200- Amendments

Written report - author

Steve Lowthorpe – Director, Goods and Services Tax (GST)

Decision(s):

The Minister agreed to direct the Director, GST, to instruct the Law Draftsman to make the following amendments to the Goods and Services Tax (Jersey) Law 200- and to lodge these amendments au Greffe:

to prepare amendments for the purpose of removing any uncertainty regarding the treatment of finance vehicle under Part 12. (They are not within the definition of ‘taxable person’).

Reason(s) for decision:

Following a submission from Jersey Finance Limited, as summarised in the attached Report, the Minister is recommended to direct the Director, GST, to instruct the Law Draftsman to make the appropriate amendments to the Goods and Services Tax (Jersey) Law 200- and lodge au Greffe on 3rd April 2007.

Action required:

Director, GST to instruct the Law Draftsman to make the appropriate amendments and to lodge these revisions to the Goods and Services Tax (Jersey) Law 200- au Greffe.

Signature:

(Minister/ Assistant Minister)

Date of Decision:

2nd April 2007

 

 

 

 

 

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