Other Notices
HM Revenue & Customs
THE DOUBLE TAXATION RELIEF (JERSEY) ORDER 2018 (SI 2018 NO. 1348)
UK/ JERSEY DOUBLE TAXATION ARRANGEMENT
The comprehensive Double Taxation Agreement between the UK and Jersey, which was signed on 2 July 2018 in London, entered into force on 19 December 2018. The text of the Agreement has been published as the Schedule to the Double Taxation Relief and International Tax Enforcement (Jersey) Order 2018 (Statutory Instrument 2018 No.1348), copies of which can be obtained from The Stationery Office. The text of the Order can also be accessed on the Internet at http://www.legislation.gov.uk/. The provisions of the Protocol take effect in the UK and Jersey, for taxes withheld at source from 1 February 2019; in Jersey, for income tax from 1 January 2019; in the UK, for income tax, from 6 April 2019 and for corporation tax from 1 April 2019.