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STATES OF JERSEY
AGENT OF THE IMPÔTS: CONFIRMATION OF ACTING APPOINTMENT
Presented to the States on 3rd August 2018 by the Minister for Home Affairs
STATES GREFFE
2018 R.104
2
REPORT
States of Jersey (Appointment Procedures) (Jersey) Law 2018
The States of Jersey (Appointment Procedures) (Jersey) Law 2018 ("the 2018 Law") came into force on 11th May 2018. The 2018 Law substituted Article 4(2) of the Customs and Excise (Jersey) Law 1999 ("the 1999 Law") to confirm that the Minister for Home Affairs shall approve the appointment of the Agent of the Impôts.
In accordance with Article 2 of the 2018 Law, the Minister is required to provide at least 2 weeks' notice before approving the appointment.
Current arrangements
Article 4(5) of the 1999 Law states –
"(5) Any act or thing required or authorized by or under this Law or any other
enactment to be done by the Agent of the Impôts may be done –
- by a Deputy Agent of the Impôts; or
- by any other person acting under the authority of the Agent of the Impôts, which authority must be given in writing if that person is not an officer.".
Mr. Mark Cockerham has been acting in accordance with paragraph (a) of Article 4(5) since 6th March 2018.
Brexit
It is anticipated that new customs arrangements post-Brexit will provide the Agent of the Impôts with certain implementing powers with associated changes to the Customs and Excise (Jersey) Law 1999. The Agent of the Impôts would also need to put in place appropriate arrangements in the event of Brexit being effected outside of a formal agreement with the European Union, for which plans are currently being constructed.
Acting appointment
In view of the above, it is considered more appropriate, and is supported by legal advice, that Mr. Cockerham undertakes his responsibilities as the expressly appointed Acting Agent of the Impôts, rather than as a Deputy Agent acting under Article 4(5)(a) of the 1999 Law.
The Minister has therefore approved the temporary appointment of Mr. Cockerham as the Agent of the Impôts.
Following a 2 week notice period to the States Assembly, the appointment will be confirmed by Ministerial Decision.
Financial and manpower implications
Mr. Cockerham's salary has already been adjusted to take account of the additional responsibilities he has been undertaking since 6th March 2018. Accordingly, there are no additional implications as a consequence of this decision to formalise Mr. Cockerham's role as Acting Agent of the Impôts.
R.104/2018