Finance (No. 2) (Jersey) Law 1995

Jersey Law 2/1995 FINANCE (No. 2) (JERSEY) LAW 1995 ____________ A LAW to continue certain expiring fiscal Laws; to prescribe the standard rate of income tax for the year nineteen hundred and ninety-four; to amend the law relating to income tax with respect to the reduction of tax on small incomes, the exemption from tax of certain training grants and the taxation of certain companies; and to amend the Laws relating to wines and spirits duty, beer duty, tobacco duty and oils and spirits duty; sanctioned by Order of Her Majesty in Council of the 2nd day of NOVEMBER 1994 ____________ (Registered on the 20th day of January 1995) ____________ STATES OF JERSEY ____________ The 1st day of February 1994 ____________ T HE STATES, subject to the sanction of Her Most Excellent Majesty in Council, have adopted the following Law – PART I Continuation of certain expiring fiscal Laws ARTICLE 1 The Laws mentioned in the First Schedule to this Law, as amended and as continued in force by any subsequent enactment, shall remain in force until the thirty-first day of December 1994. PART II Standard rate of income tax for 1994 ARTICLE 2 There shall be levied and charged in the Island for the year nineteen hundred and ninety-four in accordance with the provisions of the Income Tax (Jersey) Law 1961, 1 as amended 2 by any subsequent enactment, including this Law, income tax at the standard rate of twenty pence in the pound. PART III Amendment of Income Tax Law with regard to the reduction of tax on small incomes ARTICLE 3 In paragraph (2) of Article 92A of the Income Tax (Jersey) Law 1961, 3 as amended, 4 for the words “twenty-seven and one-half per cent” there shall be substituted the words “three tenths”. ARTICLE 4 This Part of this Law shall have effect for the year nineteen hundred and ninety-three and subsequent years. PART IV Exemption from tax of certain training grants ARTICLE 5 In Article 115 of the Income Tax (Jersey) Law 1961, 5 as amended, 6 for the full stop at the end of sub-paragraph (m) there shall be substituted a semi-colon and the following sub-paragraph inserted thereafter – “(n) all payments of training grants made to employers by the Education Committee on the recommendation of the Jersey Training Agency.”. ARTICLE 6 This Part of this Law shall have effect for the year nineteen hundred and ninety-three and ensuing years. PART V Amendment of Income Tax Law in respect of the taxation of certain companies ARTICLE 7 In Article 123B of the Income Tax (Jersey) Law 1961, 7 as amended – (a) in paragraph (1) the words “in respect of profits or gains derived from international activities” shall be deleted; (b) in paragraph (2) for the words “derived from international activities shall be charged to tax” there shall be substituted the words “of an international business company shall be charged”; (c) for paragraph (3) there shall be substituted the following paragraph – “(3) Notwithstanding Article 1 of this Law, tax shall be charged in respect of profits or gains derived by an international business company – (a) from international activities at the following rates of tax – on the first three million pounds of profits or gains at the rate of two pence in the pound; on the next one million five hundred thousand pounds of profits or gains at the rate of one and one-half pence in the pound; on the next five million five hundred thousand pounds of profits or gains at the rate of one penny in the pound; on any remaining part of profits or gains at the rate of one-half of one penny in the pound; (b) from activities other than international activities at the rate of thirty pence in the pound.”; (d) in paragraph (11) for the words “derived from international activities applicable to” there shall be substituted the word “of”. ARTICLE 8 This Part of this Law shall have effect for the year nineteen hundred and ninety-four and ensuing years. PART VI Amendment of Wines and Spirits Duty Law ARTICLE 9 For the First and Second Schedules to the Wines and Spirits (Revenue Duties) (Jersey) Law 1973, 8 as amended, there shall be substituted the Schedules so numbered set out in the Second Schedule to this Law. ARTICLE 10 This Part of this Law shall be deemed to have come into force at 11.59 p.m. on the thirtieth day of November 1993. PART VII Amendment of Beer Duty Law ARTICLE 11 For the first paragraph of Article 1 of the “Loi (1937) sur la perception d’un impôt sur la bière”, as amended, 9 there shall be substituted the following paragraphs – “Il sera perçu un droit d’impôt calculé sur la densité de moût avant fermentation (‘original gravity’) savoir, sur chaque hectolitre de moût d’une densité de mille cinquante-cinq degrés – (a) sur toute bière fabriquée par un petit brasseur indépendant – (i) dans cette Ile, ou (ii) introduite dans cette Ile, un droit d’impôt de £16.74 (b) sur toute autre bière fabriquée dans cette Ile ou introduite dans cette Ile, un droit d’impôt de £18.60 et proportionellement à toute difference en quantité ou densité. Dans le sous-alinéa (a) du premier alinéa de cet Article l’expression ‘petit brasseur indépendant’ signifie un brasseur qui – (a) ne fabrique pas plus de deux cents milles hectolitres de bière par année; (b) est juridiquement et économiquement indépendant de quelconque autre brasseur; (c) utilise un immeuble situé physiquement séparé de celui de quelconque autre brasseur; et (d) ne fonctionne pas sous licence.” ARTICLE 12 This Part of this Law shall be deemed to have come into force at 11.59 p.m. on the thirtieth day of November 1993. PART VIII Amendment of Tobacco Duty Law ARTICLE 13 In Article 1 of the “Loi (1937) sur la perception d’un impôt sur le tabac”, as amended 10 – (a) in sub-paragraphs (a), (b) and (c) of the first paragraph for the expressions “£23.84”, “£24.95”, “£25.79”, “£32.24” and “£27.40” there shall be substituted the expressions “£28.70”, “£30.04”, “£31.05”, “£38.82” and “£32.99” respectively; (b) in the second paragraph for the expression “£23.84” there shall be substituted the expression “£28.70” ARTICLE 14 This Part of this Law shall be deemed to have come into force at 11.59 p.m. on the thirtieth day of November 1993. PART IX Amendment of Oils and Spirits Duty Laws ARTICLE 15 In the “Loi (1940) autorisant la perception d’un impôt sur certaines huiles et essences”, as amended 11 – (a) in Article 2, for the expressions “£3.65”, “£7.39” and “£6.29” there shall be substituted the expressions “£6.21”, “£9.95” and “£7.14” respectively; (b) in both sub-paragraph (a) of paragraph (1) of Article 3A and Article 5 after the words “sur la voie publique” there shall be inserted the words “ou d’un navire ou un avion”. ARTICLE 16 In the Revenue Duty on Oils and Spirits (Administration) (Jersey) Law 1940, as amended 12 – (a) in paragraph (1) of Article 15 after the words “road vehicle” there shall be inserted the words “, ship or aircraft”; (b) for Article 18 there shall be substituted the following Article – “ARTICLE 18 (1 ) The Agent, Sub-Agents and other officers of the Impôts shall be entitled to take samples of the contents of the fuel tank of – (a) any road vehicle propelled by an internal combustion engine, when on a public highway; or (b) any ship propelled by an internal combustion engine, when in any port or harbour or within the territorial waters of the Island, in order to assure themselves that no offence under this Law or under the Tax Law is being or has been committed. (2) In this Article, ‘port’ has the same meaning as in the Customs and Excise (General Provisions) (Jersey) Law 1972, 13 as amended.”; (c) in Article 37 for the full stop at the end of the definition of the expression “dutiable goods” there shall be substituted a semi-colon and the following definition inserted thereafter – “ ‘ship’ includes any boat, hover vehicle or any other description of craft used in navigation.”. ARTICLE 17 This Part of this Law shall come into force on the first day of January 1994. PART X Short title ARTICLE 18 This Law may be cited as the Finance (No. 2) (Jersey) Law 1995. G.H.C COPPOCK Greffier of the States. FIRST SCHEDULE (Article 1) Fiscal Laws continued in force Import Duties (Jersey) Law 1932. 14 “Loi (1937) sur la perception d’un impôt sur le tabac”. 15 “Loi (1937) sur la perception d’un impôt sur la bière”. 16 “Loi (1940) autorisant la perception d’un impôt sur certaines huiles et essences”. 17 Revenue Duty on Oils and Spirits (Administration) (Jersey) Law 1940. 18 SECOND SCHEDULE (Article 9) Amendment of Wines and Spirits Duty Law “ FIRST SCHEDULE (Article 3) Impôt on spirits £11.32 per litre of alcohol in the spirits” “ SECOND SCHEDULE (Article 4) Impôt on wines Strength of wines Rate per hectolitre Cider or perry not exceeding 8.6 per cent volume £19.39 Wines exceeding 1.2 per cent volume but not exceeding 5.5 per cent volume £18.80 Wines exceeding 5.5 per cent volume but not exceeding 15 per cent volume £75.21 Wines exceeding 15 per cent volume but not exceeding 22 per cent volume £92.17 per litre of alcohol in the wines Wines exceeding 22 per cent volume £11.32 For the purposes of this Schedule – (a) the expression ‘per cent volume’ means the percentage of alcohol in the wine determined in accordance with the provisions of Article 2 of this Law; and (b) the expression ‘per litre of alcohol in the wine’ means the quantity of alcohol in the wine as determined in accordance with the provisions of Article 2 of this Law.” 1 Volume 1961–1962, page 197. 2 Volume 1961–1962, page 445, Volume 1963–1965, pages 97, 115, 144, 178, 190, 423 and 424, Volume 1966–1967, pages 420, 523, 524 and 526, Volume 1968–1969, page 220, Volume 1970–1972, pages 204, 209, 210 and 382, Volume 1973–1974, pages 275 and 276, Volume 1975–1978, pages 47, 48, 257 and 258, Volume 1979–1981, pages 17, 157, 158, 159, 163, 297, 298, 383 and 384, Volume 1982–1983, page 47, Volume 1984–1985, page 76, Volume 1986–1987, pages 192, 193, 198, 201, 211, 219 and 299, Volume 1988–1989, pages 222, 223, 224, 380, 383 and 384, Volume 1990–1991, pages 97, 98, 99, 103, 104, 105, 431, 432, 434 and 435, and Volume 1992–1993, pages 35, 36, 37 and 38. 3 Volume 1970–1972, page 204. 4 Volume 1982–1983, page 47, Volume 1988–1989, pages 223, 224 and 381, Volume 1990–1991, page 431, and Volume 1992–1993, page 36. 5 Volume 1961–1962, page 272. 6 Volume 1963–1965, pages 97, 144 and 190, Volume 1966–1967, page 526, Volume 1973–1974, page 224, Volume 1975–1978, pages 47 and 48, Volume 1979–1981, pages 163 and 298, and Volume 1990–1991, page 103. 7 Volume 1994–199, page 219. 8 Volume 1992–1993, page 47. 9 Tome VII, page 216, Volume 1979–1981, page 394, Volume 1990–1991, page 436, and Volume 1992–1993, page 35. 10 Tome VII, page 213, Volume 1979–1981, page 394, Volume 1990–1991, pages 107 and 108, Volume 1992–1993, page 44, and P.190/92. 11 Tome VII, page 321, Volume 1979–1981, pages 185 and 186, Volume 1988–1989, page 509, Volume 1990–1991, page 108, and Volume 1994–199, page 219. 12 Tome VII, page 328. 13 Volume 1970–1972, page 454. 14 Tome VII, page 42. 15 Tome VII, page 213, Volume 1979–1981, page 394; Volume 1990–1991, pages 107 and 108, and Volume 1992–1993, page 44. 16 Tome VII, page 216, Volume 1979–1981, page 394, and Volume 1992–1993, page 44. 17 Tome VII, page 320, Volume 1979–1981, pages 185 and 186, Volume 1988–1989, page 509, and Volume 1990–1991, page 108. 18 Tome VII, page 323.