​The following Direction is made by the Comptroller of Income Tax using powers given to him under Article 56(2) of the GST Law 2007 (as amended).
Where a business is required to charge a fee specified under the Data Protection (Jersey) Law 2005 for an Application for Access to Data under that Law, that fee shall be relieved of a charge to GST.
This Direction is made to ensure that where a person makes a request for disclosure of information held under the Data Protection (Jersey) Law 2005, the cost to them of doing so is not increased by the introduction of GST.
Expiry date: None