- Draft legislation
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Tax Information Exchange Agreement (Taxes on Income) (Jersey) Order 2005 No. 1261
(2) At the request of the beneficial owner, the competent authority of the contracting party of the country of residence for tax purposes shall issue a certificate indicating:
(i)the name, address and tax or other identification number or, failing such, the date and place of birth of the beneficial owner;
(ii)the name and address of the paying agent;
(iii)the account number of the beneficial owner or, where there is none, the identification of the security.
Such certificate shall be valid for a period not exceeding three years. It shall be issued to any beneficial owner who requests it, within two months following such request.
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