S.I. No. 484/2024 - Double Taxation Relief (Taxes on Income) (Jersey) Order 2024

1. Each of the Parties shall notify to the other in writing the completion of the procedures required by its law for the bringing into force of this Protocol.

2. This Protocol shall enter into force on the date of the later of these notifications, and its provisions shall have effect for tax years beginning on or after the first day of January in the calendar year following the year of the entry into force of this Protocol.

In witness whereof the undersigned, duly authorised thereto, have signed this Protocol.

Done in duplicate at Dublin on this 23

rd

day of November 2023.

For the Government of Ireland

Michael McGrath TD

Minister for Finance

For the Government of Jersey

Deputy Ian Gorst

Minister for Treasury and

Resources and Assistant

Minister for External Relations

GIVEN under the Official Seal of the Government,

18 September, 2024.

SIMON HARRIS,

Taoiseach.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

20

th September,

2024.

WHEREAS it is enacted by

section 826

(1B) of the

Taxes Consolidation Act 1997

(No. 39 of 1997) that where the Government by order declare that the arrangements specified in the order have been made with the government of any territory outside the State in relation to –

(i) exchanging information for the purposes of the prevention and detection of tax evasion in the case of taxes of any kind or description imposed by the laws of the State or by the laws of that territory,

(ii) such other matters relating to affording relief from double taxation as the Government consider appropriate,

and that it is expedient that those arrangements should have the force of law, and the order so made is referred to in Part 3 of Schedule 24A of the

Taxes Consolidation Act 1997

, then subject to section 826 of that Act, the arrangements shall, notwithstanding anything in any enactment, have the force of law as if such order were an Act of the Oireachtas on and from the date of the insertion of a reference to the order into Part 3 of Schedule 24A;

AND WHEREAS it is further enacted by

section 826

(6) of the

Taxes Consolidation Act 1997

that where such an order is proposed to be made, a draft of the order shall be laid before Dáil Éireann and the order shall not be made until a resolution approving of the draft has been passed by Dáil Éireann

AND WHEREAS a draft of the following Order has been laid before Dáil Éireann and a resolution approving of the draft has been passed by Dáil Éireann

NOW, the Government, in exercise of the powers conferred on them by

section 826

(1B) of the

Taxes Consolidation Act 1997

, hereby order as follows