Income Tax (Double Tax Relief) (Amendment) (Jersey) Law 1950

Jersey Law 7/1950 INCOME TAX (DOUBLE TAX RELIEF) (AMENDMENT) (JERSEY) LAW, 1950. ____________ A LAW to confirm the supplemental agreement made between the States of Jersey and the States of Guernsey in respect of double income tax and to provide for matters incidental thereto, sanctioned by Order of His Majesty in Council of the 25th day of APRIL, 1950. ( Registered on the 13 th day of May , 1950). ____________ STATES OF JERSEY. ____________ The 16th day of February, 1950. ____________ T HE STATES , subject to the sanction of His Most Excellent Majesty in Council, have adopted the following Law : - ARTICLE 1 (1) The Agreement made on the first day of July, nineteen hundred and forty-nine, supplemental to the Agreement made on the second day of March, nineteen hundred and forty-nine, between the States of Jersey and the States of Guernsey in respect of double income tax 1 (which supplemental Agreement is set out in the Schedule to this Law) is hereby confirmed and shall have effect for the year nineteen hundred and forty-nine and for subsequent years during the continuance of the said Agreements, provided that, with respect to exemption or relief to be granted from income tax leviable in the Islands of Alderney and Herm, the said supplemental Agreement has effect for that year by virtue of a Law passed by the States of Guernsey and confirmed by Order of His Majesty in Council. (2) For the purpose of giving effect to the said supplemental Agreement, the Income Tax (Double Tax Relief) (Jersey) Law, 1949, 1 shall have effect and shall be deemed always to have had effect as if in the said Law and in the Income Tax (Jersey) Law, 1937, 2 as modified by the said Law, references to the Island of Guernsey included references to the Islands of Alderney and Herm and references to Guernsey income tax included references to income tax leviable in the Islands of Alderney and Herm. ARTICLE 2 This Law may be cited as the Income Tax (Double Tax Relief) (Amendment) (Jersey) Law, 1950, and this Law and the Income Tax (Double Tax Relief) (Jersey) Law, 1949, may be cited together as the Income Tax (Double Tax Relief) (Jersey) Laws, 1949 and 1950. SCHEDULE Supplemental Agreement made the 1st July, 1949, between the States of Jersey and the States of Guernsey in respect of double income tax. AGREEMENT made the first day of July, nineteen hundred and forty-nine between Francis de Lisle Bois, Greffier of the States of Jersey, for and on behalf of the States of Jersey and authorized by Act of the States of Jersey of the twenty-fifth day of May, nineteen hundred and forty-nine, of the one part ; and Wilfred John Corbet , President of the Income Tax Authority of the States of Guernsey, acting for and on behalf of the States of Guernsey and authorized by resolutions of the States of Guernsey of the twenty-seventh day of May, nineteen hundred and forty-nine, of the other part. WHEREAS this Agreement is supplemental to an Agreement made on the second day of March, nineteen hundred and forty-nine, between the States of Jersey and the States of Guernsey for the reciprocal exemption from income tax of persons who, for the purposes of income tax, are resident in the Island of Jersey or the Island of Guernsey, but are not resident in both Islands ; AND WHEREAS the laws relating to income tax in force in the Island of Guernsey, known as the Income Tax Laws, 1920 to 1948, are also in force in the Islands of Alderney and Herm ; NOW THESE PRESENTS WITNESS AS FOLLOWS : - 1. The said Agreement of the second day of March, nineteen hundred and forty-nine, shall have effect and shall be deemed always to have had effect as if references therein to the Island of Guernsey included references to the Islands of Alderney and Herm. 2. This Agreement shall have effect only if and so long as legislation confirming the said Agreement of the second day of March, nineteen hundred and forty-nine, and this Agreement, is in force both in the Island of Jersey and in the Islands of Guernsey, Alderney and Herm. Dated this first day of July, 1949. F. DE L. BOIS, Greffier of the States of Jersey. WILFRED J. CORBET, President of the Income Tax Authority of the States of Guernsey. To be printed, published and posted. F. DE L. BOIS, Greffier of the States. 1 Page 328 of this volume. 2 Tome 1937–1938, page 135.