Finance (Jersey) Law 1967

Jersey Law 4/1967 FINANCE (JERSEY) LAW, 1967. ____________ A LAW to continue certain expiring fiscal laws, to prescribe the standard rate of income tax for the year nineteen hundred and sixty-seven and to amend the law relating to income tax, sanctioned by Order of Her Majesty in Council of the 23rd day of MARCH, 1967. ____________ ( Registered on the 21 st day of April , 1967). ____________ STATES OF JERSEY. ____________ The 22nd day of December, 1966. ____________ 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 Schedule to this Law, as amended and continued in force by any subsequent enactment, shall remain in force until the thirty-first day of December, nineteen hundred and sixty-seven. PART II STANDARD RATE OF INCOME TAX FOR 1967 ARTICLE 2 There shall be levied and charged in the Island for the year nineteen hundred and sixty-seven, in accordance with the provisions of the Income Tax (Jersey) Law, 1961, 1 as amended by any subsequent enactment, 2 including this Law, income tax at the standard rate of four shillings in the pound. PART III AMENDMENT OF INCOME TAX LAW ARTICLE 3 For Article 96 of the Income Tax (Jersey) Law, 1961, 3 as amended (hereafter in this Part of this Law referred to as “the principal Law”) there shall be substituted the following Article – “ARTICLE 96 PERSON TAKING CHARGE OF WIDOWER’S OR WIDOW’S CHILDREN OR ACTING AS HIS OR HER HOUSEKEEPER (1) If an individual proves that he is a widower and that for the year of assessment – ( a ) a person, being a female relative of his or his deceased wife, is resident with him for the purpose of having the charge and care of any child of his ; or ( b ) he has employed some female person who is resident with him for the purpose of having the charge and care of any child of his ; or ( c ) a female relative of his or his deceased wife or a female person employed by him for that purpose is acting in the capacity of a housekeeper ; he shall be entitled to a deduction of one hundred pounds in respect of that female relative or female person : Provided that – ( a ) no deduction shall be allowed under this Article unless the individual proves that no other individual is entitled to a deduction in respect of the female relative under the provisions of this Part of this Law or, if any other individual is so entitled, that the other individual has relinquished his claim thereto ; and ( b ) no deduction shall be allowed under this Article where the female relative is a married woman living with her husband, and the husband has claimed and been allowed the higher deduction under paragraph (1) of Article 94 of this Law ; and ( c ) not more than one deduction shall be allowed to an individual under this Article in any year. (2) In this Article – ‘child’ means a child in respect of whom a deduction is allowed under this Part of this Law ; ‘housekeeper’ means a female person who is responsible by delegation for the management of the household, including arrangements for food, housekeeping expenditure and the care of linen and laundry. (3) This Article shall apply to an individual being a widow as it applies to an individual being a widower, with the substitution of ‘her deceased husband’ for ‘his deceased wife’.” ARTICLE 4 After Article 98 of the principal Law 4 there shall be inserted the following Article – “ARTICLE 98A ADDITIONAL ALLOWANCE FOR WIDOWS AND OTHERS IN RESPECT OF CHILDREN (1) If an individual to whom this Article applies proves, in the case of a year of assessment that – ( a ) he is entitled to a deduction under Article 95 of this Law in respect of a child resident with him ; and ( b ) neither he nor any other individual is entitled under Article 96, 97 or 98 of this Law to a deduction in respect of the charge and care of that child or, if any person is so entitled, that the claim thereto has been relinquished ; he shall be entitled to a deduction of fifty pounds. (2) This Article only applies to – ( a ) widows and widowers ; ( b ) other persons who are not entitled to the higher deduction under paragraph (1) of Article 94 of this Law, except that it shall not apply to a woman who is not a widow unless throughout the year of assessment she was either in full-time employment or engaged full-time in some trade, profession or vocation or was totally incapacitated by physical or mental infirmity ; ( c ) any married man who is entitled for the year of assessment to the higher deduction aforesaid but whose wife was throughout that year totally incapacitated by physical or mental infirmity. (3) References in paragraphs (4) and (5) of Article 97 of this Law to that Article and to relief thereunder shall include references to this Article and to relief under this Article.” ARTICLE 5 The provisions of this Part of this Law shall apply in relation to the year nineteen hundred and sixty-six and ensuing years. PART IV SHORT TITLE ARTICLE 6 This Law may be cited as the Finance (Jersey) Law, 1967. SCHEDULE FISCAL LAWS CONTINUED IN FORCE Import Duties (Jersey) Law, 1932. 5 “ Loi (1937) sur la perception d’un impôt sur le tabac.” 6 “ Loi (1937) sur la perception d’un impôt sur la bière.” 7 “ Loi (1940) autorisant la perception d’un impôt sur certaines huiles et essences.” 8 Import Duty on Oils and Spirits (Administration) (Jersey) Law, 1940. 9 A.D. LE BROCQ, Greffier of the States. 1 Tome 1961–1962, page 197. 2 Tome 1961–1962, page 443 and Tome 1963–1965, pages 97, 143, 178, 189, 423 and 454. 3 Tome 1961–1962, page 256. 4 Tome 1961–1962, page 259. 5 Tome VII, page 148. 6 Tome 1937–1938, page 95. 7 Tome 1937–1938, page 99. 8 Tome 1939–1945, page 253. 9 Tome 1939–1945, page 257.