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Income Tax Law (Jersey) Amendment Order 2025 comes into effect on 26 February 2025

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Published on: 26 February 2025
Published by LNB News

LNB News 26/02/2025

Document Information

Issue Date: 26 February 2025

Published Date: 26 February 2025

Jurisdiction(s): Jersey

Article summary

The Income Tax Law (Jersey) Amendment Order 2025 was made on 25 February 2025 and comes into force on 26 February 2025. Schedule 5 of the Income Tax (Jersey) Law 1961 has been amended by the substitution of paragraph 13, which specifies that, despite the definition of 'distribution' in Article 3AE, tax under Case V of Schedule D, will not be charged on items that were not chargeable before the commencement of that Article.

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Jurisdiction(s):
Jersey

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