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Income Tax (Amendment No. 36) (Jersey) Law 201-

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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  • demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision

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The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made on 26 August 2010 regarding the Income Tax (Amendment No. 36) (Jersey) Law 201-

Decision Reference:  MD-TR-2010-0125

Decision Summary Title:

Income Tax (Amendment No 36) (Jersey) Law 201-

Date of Decision Summary:

17 August 2010

Decision Summary Author:

Director of International Tax

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title:

Income Tax (Amendment No 36) (Jersey) Law 201-

Date of Written Report:

17 August 2010

Written Report Author:

Director of International Tax

Written Report :

Public or Exempt?

Public

Subject:

Lodge au Greffe Income Tax (Amendment No 36) (Jersey) Law 201- exempting certain income of qualifying funds and securitisation vehicles from income tax.

Decision(s):

The Minister approved the Income Tax (Amendment No. 36) (Jersey) Law and accompanying report for lodging ‘au Greffe’ with a request for debate immediately following the Budget debate.

Reason(s) for Decision:

To enable the Income Tax (Amendment No. 36) Law and accompanying report to be lodged ‘au Greffe’ with a request for debate immediately following the Budget debate.

Resource Implications:

None.

Action required:

Forward the Income Tax (Amendment No. 36) (Jersey) Law and accompanying report to the Greffier of the States and request that the projet be lodged ‘au Greffe’ for consideration by the States immediately following the Budget debate.

Signature: 
 
 

Position: Senator P F C Ozouf, Minister for Treasury and Resources 

                 

Date Signed:

Date of Decision:

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