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The Double Taxation Relief (Taxes on Income) (Jersey) Order 1994
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1. After paragraph 9 of the 1952 Arrangement there shall be inserted the following new paragraph:
“9A. Notwithstanding the preceding provisions of this Arrangement, any person who is assessed in accordance with, or is exempt from assessment by virtue of, the provisions of—
(a)Article 123A of the Income Tax (Jersey) Law 1961, as amended, or
(b)Article 123B of the Income Tax (Jersey) Law 1961, as amended,
in respect of any income or profits shall not be entitled under this Arrangement to any relief or exemption from United Kingdom tax which is computed by reference to that income or those profits, unless that person is assessed under those provisions on the whole of that income or those profits at a rate which is not less than the standard rate for the year in question under the Finance (Jersey) Law 1994 and subsequent enactments.”.
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