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Amendments to the Income Tax (Jersey) Law 1961, in relation to expenditure involving crime.

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A decision made (15/09/2008) regarding: Amendments to the Income Tax (Jersey) Law 1961, in relation to expenditure involving crime.

Decision Reference:  MD-TR-2008-0095 

Decision Summary Title:

Amendments to the Income Tax (Jersey) Law 1961 in relation to expenditure involving crime

Date of Decision Summary:

8th September, 2008

Decision Summary Author:

Malcolm Campbell

Comptroller of Income Tax

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

Malcolm Campbell

Written Report

Title:

Amendments to the Income Tax Law in relation to expenditure involving crime

Date of Written Report:

5th September, 2008

Written Report Author:

Malcolm Campbell

Comptroller of Income Tax

Written Report :

Public or Exempt?

Public

Subject:

Amendments to the Income Tax (Jersey) Law 1961 in relation to expenditure involving crime

Decision(s):

The Minister approved the amendments and the instruction of the Law Draftsman by the Comptroller of Income Tax

Reason(s) for Decision:  To ensure that that no deduction is allowed for tax purposes for the payment the making of which constitutes a criminal offence in Jersey, or which, if made elsewhere, would constitute a criminal offence if made in Jersey, inclusive of a payment induced by blackmail or made for a corrupt purpose.

Resource Implications: There are no manpower or resource implications for the Income Tax Office.

Action required: The Comptroller of Income Tax to instruct the Law Draftsman

Signature: 
 
 

Position: Senator T A Le Sueur, Minister for Treasury and Resources 

                 

Date Signed: 15th September, 2008

Date of Decision: 15th September, 2008

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