Income Tax (Amendment No. 45) (Jersey) Law 2016

Income Tax (Amendment No. 45) ( Jersey) Law 2016 A LAW to amend further the Income Tax (Jersey) Law 1961 Adopted by the States 15th December 2015 Sanctioned by Order of Her Majesty in Council 10th February 2016 Registered by the Royal Court 19th February 2016 THE STATES , subject to the sanction of Her Most Excellent Majesty in Council, have adopted the following Law – 1 Interpretatio n In this Law, a reference to an Article or Schedule by number is a reference to the Article or Schedule of that number in the Income Tax (Jersey) Law 1961 [1] . 2 Article 3 amended In Article 3(1) after the definition “motor vehicle” there shall be inserted the following definition – “ ‘officer’ , except in Part 3, means the Comptroller or a person appointed under Article 8;”. 3 Article 27 amended After Article 27(2) there shall be added the following paragraph – “(3) If the Comptroller wishes to be heard, he or she may appear in person or be represented by another officer. ”. 4 Article 29 amended In Article 29 – (a) in paragraph (2) for the words “The Comptroller” there shall be substituted the words “An officer”; (b) in paragraph (7) for the words “the Comptroller” there shall be substituted the words “the officer attending the appeal”. 5 Article 29A amended After Article 29A( 2) there shall be added the following paragraph – “(2A) If the Comptroller wishes to be heard, he or she may appear in person or be represented by another officer. ”. 6 Citation and commencement This Law may be cited as the Income Tax (Amendment No. 45) (Jersey) Law 2016 and shall come into force 7 days after it is registered. m.n. de la haye, o.b.e. Greffier of the States [1] chapter 24.750