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The Double Taxation Relief (Taxes on Income) (Jersey) Order 1994
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- 1994 No. 3210
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
The Arrangement scheduled to this Order amends the Arrangement between the United Kingdom and the States of Jersey which is scheduled to the Double Taxation Relief (Taxes on Income) (Jersey) Order 1952.
The effect of the amendment is to make relief or exemption from United Kingdom tax under the 1952 Arrangement dependent on a person who is entitled to the benefit of certain special provisions of Jersey law being assessed under those provisions on the whole of his income at the standard rate of tax in force in Jersey at the relevant time.
The Arrangement will have effect in respect of income or profits arising on or after the date on which the Arrangement enters into force. The date of entry into force will in due course be published in theLondon, EdinburghandBelfast Gazettes.
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