Skip to main content Skip to accessibility
This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on 440099.
Government of Jerseygov.je

Information and public services for the Island of Jersey

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

  • Choose the service you want to log in to:

  • gov.je

    Update your notification preferences

  • one.gov.je

    Access government services

  • CAESAR

    Clear goods through customs or claim relief

  • Talentlink

    View or update your States of Jersey job application

Income Tax (Eligible Investment Schemes) (Application Fees) (Jersey) Order 2010

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.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

  • 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

  • providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 17 December 2010 regarding: Income Tax (Eligible Investment Schemes) (Application Fees) (Jersey) Order 2010.

Decision Reference:  MD-TR-2010-0184

Decision Summary Title:

Income Tax (Eligible Investment Schemes) (Application Fees) (Jersey) Order 2010

Date of Decision Summary:

14 December 2010

Decision Summary Author:

Director of International Tax

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Draft Order

Person Giving

Oral Report:

N/A

Written Report

Title:

Income Tax (Eligible Investment Schemes) (Application Fees) (Jersey) Order 2010

Date of Written Report:

14 December 2010

Written Report Author:

Director of International Tax

Written Report :

Public or Exempt?

Public

Subject:

Income Tax (Eligible Investment Schemes) (Application Fees) (Jersey) Order 2010.

Decision(s):

The Minister made the Income Tax (Eligible Investment Schemes) (Application Fees) (Jersey) Order 2010.

Reason(s) for Decision: 

The Income Tax (Eligible Investment Schemes) (Application Fees) (Jersey) Order 2010 sets the prescribed fee for an application by an eligible investment scheme to register with the Comptroller of Taxes in order to be exempt from income tax chargeable under Schedule D, in accordance with Article 118C of the Income Tax (Jersey) Law 1961.

Resource Implications:

There are no manpower implications.  The Order introduces an annual fee of £500 to be paid by eligible investment schemes, which is to be used to cover the processing costs incurred by the Comptroller of Taxes in dealing with applications.

Action required:

Notify the Greffe and the Law Draftsman that the Order has been made and forward the signed and sealed Order to the Greffe for archiving. Request the Greffier of the States to table the Order before the States at the next meeting.

Signature:

 

 

 

 

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

 

                 

 

Date Signed:

 

Date of Decision:

Back to top
rating button