Income Tax (Amendment No. 5) (Jersey) Law 1965

Jersey Law 8/1965 INCOME TAX (AMENDMENT No. 5) (JERSEY) LAW, 1965. ____________ A LAW to amend the Law, relating to Income Tax, sanctioned by Order of Her Majesty in Council of the 4th day of MAY, 1965. ____________ ( Registered on the 25 th day of June , 1965). ____________ STATES OF JERSEY. ____________ The 19th day of January, 1965. ____________ T HE STATES, subject to the sanction of Her Most Excellent Majesty in Council, have adopted the following Law: - ARTICLE 1 In sub-paragraph ( c ) of paragraph (1) of Article 86 of the Income Tax (Jersey) Law, 1961, 1 as amended (hereinafter referred to as “the principal Law”), after the word “retain” there shall be inserted the word “out”. ARTICLE 2 After sub-paragraph ( c ) of paragraph (7) of Article 132 of the principal Law, 2 there shall be inserted the following sub-paragraph – “( ca ) to any annuity purchased in satisfaction of a ‘ droit de douaire ’ or a ‘ droit de viduité ’; or”. ARTICLE 3 After paragraph (4) of Article 137 of the principal Law, 3 there shall be inserted the following paragraph – “(5) For the avoidance of doubt, it is hereby provided that for the purposes of this Article any accounts submitted on behalf of any person, shall be deemed to have been submitted by him unless he proves that they were submitted without his consent or connivance.” ARTICLE 4 The provisions of this Law shall apply in relation to the year nineteen hundred and sixty-five and ensuing years. ARTICLE 5 This Law may be cited as the Income Tax (Amendment No. 5) (Jersey) Law, 1965. A.D. LE BROCQ, Greffier of the States. 1 Tome 1961–1962, page 248. 2 Tome 1961–1962, page 286. 3 Tome 1961–1962, page 296.