Double Taxation Relief (Taxes on Income) (Jersey) Order, 1952
| Jurisdiction | UK Non-devolved |
| Citation | SI 1952/1216 |
| Year | 1952 |
1952 No. 1216
The Double Taxation Relief (Taxes on Income) (Jersey) Order, 195224thJune 1952
At the Court at Buckingham Palace the 24th day of June, 1952
Present,
The Queen's Most Excellent Majesty in Council
Whereas it is provided by subsection (1) of section three hundred and forty-seven of the Income Tax Act, 1952(a), that if Her Majesty by Order in Council declares that arrangements specified in the Order have been made with the Government of any territory outside the United Kingdom with a view to affording relief from double taxation in relation to income tax or profits tax and any taxes of a similar character imposed by the laws of that territory, and that it is expedient that those arrangements should have effect, the arrangements shall have effect to the extent specified in that subsection:
And Whereas under certain other provisions of Part XIII of the said Act certain other consequences ensue on the making of any such Order:
And Whereas a draft of this Order was laid before the Commons House of Parliament in accordance with the provisions of subsection (6) of section three hundred and forty-seven of the said Act and an Address has been presented to Her Majesty by that House praying that an Order may be made in the terms of this Order:
Now, therefore, Her Majesty, in exercise of the powers conferred on Her by subsection (1) of the said section three hundred and forty-seven and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:—
1. This Order may be cited as the Double Taxation Relief (Taxes on Income) (Jersey) Order, 1952.
2. It is hereby declared—
(a) that the arrangements specified in the Arrangement set out in the Schedule to this Order have been made with the States of Jersey with a view to affording relief from double taxation in relation to income tax or profits tax and taxes of a similar character imposed by the laws of Jersey; and
(b) that it is expedient that those arrangements should have effect.
F. J. Fernau.
(a) 15 & 16 Geo. 6 & 1 Eliz. 2. c. 10.
SCHEDULE
ARRANGEMENT BETWEEN HIS MAJESTY'S GOVERNMENT AND THE STATES OF JERSEY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
1.—(1) The taxes which are the subject of this Arrangement are:—
(a) In the United Kingdom:
The income tax (including surtax) and the profits tax (hereinafter referred to as "United Kingdom tax");
(b) In Jersey:
The income tax (hereinafter referred to as "Jersey tax").
(2) This Arrangement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or Jersey after this Arrangement has come into force.
2.—(1) In this Arrangement, unless the context otherwise requires:
(a) The term "United Kingdom" means Great Britain and Northern Ireland;
(b) The terms "one of the territories" and "the other territory" mean the United Kingdom or Jersey, as the context requires;
(c) The term "tax" means United Kingdom tax or Jersey tax, as the context requires;
(d) The term "person" includes any body of persons, corporate or not corporate;
(e) The term "company" includes any body corporate;
(f) The terms "resident of the United Kingdom" and "resident of Jersey" mean respectively any person who is resident in the United Kingdom for the purposes of United Kingdom tax and not resident in Jersey for the purposes of Jersey tax and any person who is resident in Jersey for the purposes of Jersey tax and not resident in the United Kingdom for the purposes of United Kingdom tax; and a company shall be regarded as resident in the United Kingdom if its business is managed and controlled in the United Kingdom and as resident in Jersey if its business is managed and controlled in Jersey;
(g) The terms "resident of one of the territories" and "resident of the other territory" mean a person who is a resident of the United Kingdom or a person who is a resident of Jersey, as the context requires;
(h) The terms "United Kingdom enterprise" and "Jersey enterprise" mean respectively an industrial or commercial enterprise or undertaking carried on by a resident of the United Kingdom and an industrial or commercial enterprise or undertaking carried on by a resident of Jersey; and the terms "enterprise of one of the territories" and "enterprise of the other territory" mean a United Kingdom enterprise or Jersey enterprise, as the context requires;
(i) The term "industrial or commercial profits" includes rentals in...
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