Income Tax (Amendment No. 20) (Jersey) Law 1999

Jersey Law 11/1999 INCOME TAX (AMENDMENT No. 20) (JERSEY) LAW 1999 ____________ A LAW to amend further the provisions of the Income Tax (Jersey) Law 1961; sanctioned by Order of Her Majesty in Council of the 13th day of APRIL 1999 ____________ (Registered on the 30th day of April 1999) ____________ STATES OF JERSEY ____________ The 2nd day of December 1998 ____________ T HE STATES , subject to the sanction of Her Most Excellent Majesty in Council, have adopted the following Law – ARTICLE 1 In Article 27 of the Income Tax (Jersey) Law 1961, 1 as amended, 2 (hereinafter referred to as “the principal Law”), for paragraph (2) there shall be substituted the following paragraph – “(2) If an appellant fails to attend or to be represented at a hearing of which he has been duly notified, the Commissioners may – (a) unless they are satisfied that there is good and sufficient reason for such absence, hear and determine the proceedings in the absence of the appellant or his representative, or (b) postpone or adjourn the hearing: Provided that, if any representations in writing or otherwise have been submitted by or on behalf of the appellant in response to the notice of the hearing, the Commissioners shall consider such representations and shall give the Comptroller an opportunity to be heard in regard to those representations before they decide to hear and determine any proceedings in the absence of the appellant or his representative.”. ARTICLE 2 In Article 29 of the principal Law 3 – (a) in paragraph (1) for the word “four” there shall be substituted the words “twenty-one”; (b) for paragraph (2) there shall be substituted the following paragraph – “(2) The Comptroller shall attend every appeal and may be present for all of the hearing and the determination.”; (c) for paragraph (3) there shall be substituted the following paragraph – “(3) On an appeal the following persons shall have right of audience, either viva voce or in writing, before the Commissioners – (a) the Law Officers of the Crown or an advocate or solicitor of the Royal Court; (b) a member of an incorporated society of accountants; and (c) any other person, except that if in a particular case the Commissioners are satisfied that there are good and sufficient reasons for so doing, they may refuse to permit a particular person to represent the appellant.”; (d) after paragraph (5) there shall be added the following paragraphs – “(6) At the beginning of the hearing of any proceedings the Commissioners shall – (a) explain the order of proceedings which they propose to adopt unless they consider it unnecessary to do so; (b) conduct the hearing in the manner they consider most suitable for the clarification and determination of the issues before them and, so far as it appears appropriate, avoid formality in procedure; and (c) determine in which order the parties to the proceedings shall be heard. (7) The appellant and the Comptroller shall be entitled – (a) to give evidence; (b) to call witnesses; (c) to question any witnesses including other parties who give evidence; and (d) to address the Commissioners both on the evidence and generally on the subject matter of the proceedings.”. ARTICLE 3 After Article 29 of the principal Law 4 there shall be inserted the following Article – “ARTICLE 29A Power of the Commissioners to review final determination (1) If, on application by the appellant or the Comptroller, or of their own motion, the Commissioners are satisfied that – (a) their final determination was wrongly made as a result of a clerical or administrative error on their part or on the part of the appellant or the Comptroller; (b) an appellant, who was entitled to be heard at a hearing but failed to appear or to be represented, had good and sufficient reason for his failure; or (c) accounts or other information relevant to an appellant’s case had been sent to the Commissioners or the Comptroller prior to the hearing of the proceedings but had not been received by the Commissioners until after the hearing, the Commissioners may review and set aside or vary the final determination. (2) The appellant and the Comptroller shall have an opportunity to be heard on a review, or in relation to any application or proposal for review. (3) An application for a review by the appellant or the Comptroller shall be made to the Commissioners, in writing, stating the grounds in full, within twenty-one days of the date of the final determination or by any later time as the Commissioners may allow.”. ARTICLE 4 In paragraph (3) of Article 35 of the principal Law 5 for the words “forty pounds” there shall be substituted the words “level 2 on the standard scale”. ARTICLE 5 In Article 89 of the principal Law 6 – (a) in paragraph (2) for the words “twenty pounds” there shall be substituted the words “level 2 on the standard scale”; (b) in the proviso for the words “two hundred pounds” there shall be substituted the words “level 3 on the standard scale”. ARTICLE 6 In Article 136 of the principal Law 7 (a) in paragraph (1) – (i) for the words “five hundred pounds” there shall be substituted the words “level 3 on the standard scale”; (ii) for the words “one hundred pounds” there shall be substituted the words “level 2 on the standard scale”; (b) in paragraph (3) for the words “one hundred pounds” there shall be substituted the words “level 2 on the standard scale”. ARTICLE 7 In Article 137 of the principal Law 8 – (a) in paragraph (1) – (i) in clause (i) for the words “five hundred pounds” there shall be substituted the words “level 3 on the standard scale”; (ii) in clause (ii) for the words “the amount” and “twice” in the first line there shall be substituted the words “twice the amount” and “three times” respectively; (b) in paragraph (2) – (i) for the words “five hundred pounds” there shall be substituted the words “level 3 on the standard scale”; (ii) for the words “one thousand pounds” there shall be substituted the words “level 4 on the standard scale”. ARTICLE 8 In Article 138 of the principal Law 9 for the words “one thousand pounds” there shall be substituted the words “level 4 on the standard scale”. ARTICLE 9 In paragraph (1) of Article 139 of the principal Law 10 for the words “one hundred pounds” there shall be substituted the words “level 2 on the standard scale”. ARTICLE 10 This Law may be cited as the Income Tax (Amendment No. 20) (Jersey) Law 1999. C.M. NEWCOMBE Deputy Greffier of the States. 1 Volume 1961–1962, page 209. 2 Volume 1979–1981 , page 157. 3 Volume 1961–1962, page 210. 4 Volume 1961–1962, page 211. 5 Volume 1961–1962, page 214, and Volume 1975–1978, page 257. 6 Volume 1961–1962, page 250, and Volume 1975–1978, page 257. 7 Volume 1961–1962, page 295, Volume 1979–1981, page 384, and Volume 1996–1997, page 269. 8 Volume 1961–1962, page 296, Volume 1963–1965, page 424, Volume 1975–1978, page 258, and Volume 1979–1981, page 384. 9 Volume 1961–1962, page 298, and Volume 1975–1978, page 258. 10 Volume 1961–1962, page 298, and Volume 1975–1978, page 258.