AI-assisted research summary: This law changes the corporation tax amounts in Article 3 for certain companies and repeals one paragraph of that article.
Jersey Law 5/1967 CORPORATION TAX (AMENDMENT) (JERSEY) LAW, 1967. ____________ A LAW to amend the Law with regard to the levying of corporation tax, sanctioned by Order of Her Majesty in Council of the 24th day of MAY, 1967. ____________ ( Registered on the 16 th day of June , 1967). ____________ STATES OF JERSEY. ____________ The 10th day of January, 1967. ____________ T HE STATES, subject to the sanction of Her Most Excellent Majesty in Council, have adopted the following Law : - ARTICLE 1 (1) For sub-paragraphs ( a ) and ( b ) of paragraph (1) of Article 3 of the Corporation Tax (Jersey) Law, 1956, 1 there shall be substituted the following sub-paragraphs – “( a ) in the case of a Company, the control of which is in any place within the Commonwealth, Her Majesty’s Dominions outside the British Islands, any country which is for the time being under Her Majesty’s protection through Her Majesty’s Government in the United Kingdom or administered by that Government under the trusteeship system of the United Nations or any country which is for the time being administered by the Government of a country which for the time being forms part of Her Majesty’s Dominions outside the British Islands, fifty pounds ; and ( b ) in the case of a Company the control of which at any time in the year is in any other place, one hundred pounds ;”. (2) Paragraph (3) of the said Article 3 is hereby repealed. (3) The provisions of this Article shall have effect for the year 1967 and ensuing years. ARTICLE 2 This Law may be cited as the Corporation Tax (Amendment) (Jersey) Law, 1967. A.D. LE BROCQ, Greffier of the States. 1 Tome 1954–1956, page 493.
Referenced legislation
- Corporation Tax (Jersey) Law, 1956 (unresolved)