Income Tax (Amendment No. 17) (Jersey) Law 1960

Jersey Law 4/1960 INCOME TAX (AMENDMENT No. 17) (JERSEY) LAW, 1960. ____________ A LAW to amend the Law relating to Income Tax, sanctioned by Order of Her Majesty in Council of the 11th day of MAY, 1960. ____________ ( Registered on the 4 th day of June , 1960). ____________ STATES OF JERSEY. ____________ The 19th day of January, 1960. ____________ T HE STATES, subject to the sanction of Her Most Excellent Majesty in Council, have adopted the following Law : - ARTICLE 1 Immediately after paragraph (1) of Article 8 of the Income Tax (Jersey) Law, 1937, 1 as amended 2 (hereinafter referred to as “the principal Law”), there shall be inserted the following paragraph – “(1A) For the purposes of paragraph (1) of this Article, a person, not being widowed, shall be treated as being widowed if – ( a ) she is living apart from her husband ; or ( b ) she is a single woman in consequence of the dissolution or annulment of her marriage.” ARTICLE 2 For the heading to the Rule applicable to Case II of Schedule D of the principal Law 3 there shall be substituted the heading “Rules applicable to Case II”, the said Rule shall be numbered 1, and immediately after the said Rule there shall be inserted the following Rule – “2.-(1) Subject to the following provisions of this Rule, any annual fee or subscription paid to a body of persons approved for the purposes of this Rule by the Comptroller of Income Tax may be deducted from the emoluments of any office or employment assessed to tax, if defrayed out of those emoluments. (2) The Comptroller may, on the application of the body, approve for the purposes of this Rule any body of persons not of a mainly local character whose activities are carried on otherwise than for profit and are solely or mainly directed to all or any of the following objects, that is to say – ( a ) the advancement or spreading of knowledge (whether generally or among persons belonging to the same or similar professions or occupying the same or similar positions) ; ( b ) the maintenance or improvement of standards of conduct and competence among the members of any profession ; ( c ) the indemnification or protection of members of any profession against claims in respect of liabilities incurred by them in the exercise of their profession. (3) If the activities of a body approved for the purposes of this Rule are to a significant extent directed to objects other than those mentioned in paragraph (2) of this Rule the Comptroller may determine that such specified part only of any annual subscription paid to the body may be deducted under this Rule as corresponds to the extent to which its activities are directed to objects mentioned in that paragraph ; and in doing so the Comptroller shall have regard to all relevant circumstances and, in particular, to the proportions of the body’s expenditure attributable to the furtherance of objects so mentioned and other objects respectively. (4) A fee or subscription shall not be deducted under this Rule from the emoluments of any office or employment unless – ( a ) the fee is payable in respect of a registration (or retention of a name in a roll or record) or certificate which is a condition or one of alternative conditions of the performance of the duties of the office or employment ; ( b ) the subscription is paid to a body the activities of which, so far as they are directed to the objects mentioned in paragraph (2) of this Rule, are relevant to the office or employment, that is to say, the performance of the duties of the office or employment is directly affected by the knowledge concerned or involves the exercise of the profession concerned. (5) Any approval given and any determination made under this Rule may be withdrawn, and any such determination varied, so as to take account of any change of circumstances ; and where a body is approved for the purposes of this Rule, in pursuance of an application made before the end of any year of assessment, a deduction may be made under this Rule in respect of a subscription paid to the body in that year, whether the approval is given before or after the end of that year. (6) Any body aggrieved by the failure of the Comptroller to approve the body for the purposes of this Rule, or by his withdrawal of the approval, or by any determination made by him under this Rule or the variation of or a refusal to withdraw or vary such a determination may, by notice in writing given to the Comptroller within twenty-one days from the date on which the body is notified of his decision, make application to have its claim heard and determined by the Commissioners of Appeal, who shall hear and determine the claim in like manner as an appeal made to them against an assessment under Schedule D, and the provisions of this Law relating to such an appeal (including the provisions relating to appeals to the Royal Court) shall apply accordingly with the necessary modifications.” ARTICLE 3 This Law shall apply in relation to the year nineteen hundred and fifty-nine and ensuing years. ARTICLE 4 This Law may be cited as the Income Tax (Amendment No. 17) (Jersey) Law, 1960, and this Law and the principal Law may be cited together as the Income Tax (Jersey) Laws, 1937 to 1960. To be printed, published and posted. F. DE L. BOIS, Greffier of the States. 1 Tome 1937–1938, page 139. 2 Tome 1954–1956, pages 63 and 286 and page 268 of this volume. 3 Tome 1937–1938, page 189 and Tome 1954–1956, page, 290.