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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