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The Tax Information Exchange Agreement (Taxes on Income) (Jersey) Order 2005
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- 2005 No. 1261
- SCHEDULE
- PART 1
- Article 1
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Article 1Retention of Tax by Paying Agents
Interest payments as defined in Article 8 of this Agreement which are made by a paying agent established in Jersey to beneficial owners within the meaning of Article 5 of this Agreement who are residents of the United Kingdom of Great Britain and Northern Ireland shall, subject to Article 3 of this Agreement, be subject to a retention from the amount of interest payment during the transitional period referred to in Article 14 of this Agreement starting at the date referred to in Article 15 of this Agreement. The rate of retention tax shall be 15% during the first three years of the transitional period, 20% for the subsequent three years and 35% thereafter.
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