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States Minutes 12th March 2008

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THE STATES assembled on Wednesday 12th March 2008, at 09.30 a.m. under the Presidency of the Bailiff ,

Sir Philip Bailhache .

All members were present at roll call with the exception of –

S enat  or Stuart Syvret – en défaut

S enat  or Terence John Le Main – en défaut (défaut raised at 9.55 a.m.) C o nnétable Thomas John du Feu of St. Peter – ill

C o nnétable Geoffrey William Fisher of St. Lawrence – en défaut

D e puty Alan Breckon of St. Saviour – en défaut

D e puty Jacqueline Jeannette Huet of St. Helier – en défaut

D e puty Peter Nicholas Troy of St. Brelade – ill

D e puty Anne Enid Pryke of Trinity – en défaut

D e puty Shona Pitman of St. Helier – ill

D e puty Kevin Charles Lewis of St. Saviour – absent on States business

Prayers

Tribute to the late Mr. John Le Gallais, former member of the States

The Bailiff paid tribute to the late Mr. John Le Gallai,sformer Deputy of St. Saviour.The States observed one minute's silence as a mark of respect.

Documents presented or laid

Draft Price Indicators (Jersey) Regulations 200- (P.14/2008): comments. P.14/2008. Presented: 11th March 2008. Com. Economic Affairs Scrutiny Panel.

Draft Price Indicators (Jersey) Regulations 200- (P.14/2008): amendments P.14/2008. (P.14/2008 Amd.) – comments. Amd.Com.(2) Presented: 11th March 2008.

Economic Affairs Scrutiny Panel.

Jersey Telecom – Privatisation – Supplementary Report (S.R.3/2008) – response S.R.3/2008. of the Minister for Treasury and Resources. Res. Presented: 11th March 2008.

Minister for Treasury and Resources.

Notification of lodged propositions

Flu pandemic funding. P.38/2008. Lodged: 11th March 2008.

Minister for Treasury and Resources.

Draft Harbours (Amendment No. 41) (Jersey) Regulations 200-. P.39/2008. Lodged: 11th March 2008.

Minister for Economic Development.

Draft Financial Services (Amendment No. 3) (Jersey) Law 2008 (Appointed Day) P.40/2008. Act 200-.

Lodged: 11th March 2008.

Minister for Economic Development.

Draft Goods and Services Tax (Jersey) Law 2007 (Appointed Day) (Amendment) P.41/2008. Act 200-.

Lodged: 12th March 2008.

Minister for Treasury and Resources.

Draft Goods and Services Tax (Amendment) (Jersey) Regulations 200-. P.42/2008. Lodged: 12th March 2008.

Economic Affairs Scrutiny Panel.

Code of Practice for Scrutiny Panels and the Public Accounts Committee P.198/2007

THE STATES resumed consideration of the draft Code of Practice for Scrutiny Panels and the Public Accounts Committee and, adopting an amendment of the Council of Ministers, agreed that at the end of the proposition, after the word "2007" there should be inserted the words " except that" and in the paragraph numbered 3.5 after the words "will review the matter and" there should be inserted the words ", subject to the preservation of legal professional privilege and the privilege against self-incrimination,".

Members present voted as follows –

POUR: 21 CONTRE: 13 ABSTAIN: 0

Senator L. Norman Senator T.A. Le Sueur Senator P.F. Routier Senator M.E. Vibert Senator P.F.C. Ozouf Senator T.J. Le Main Connétable of St. Ouen Connétable of Trinity Connétable of Grouville Connétable of St. Brelade Connétable of St. Martin Connétable of St. John Connétable of St. Saviour


Connétable of St. Mary Connétable of St. Clement Deputy R.C. Duhamel (S) Deputy of St. Martin

Deputy G.C.L. Baudains (C) Deputy R.G. Le Hérissier (S) Deputy J.A. Martin (H)

Deputy G.P. Southern (H) Deputy S.C. Ferguson (B) Deputy of St. Ouen

Deputy P.J.D. Ryan (H) Deputy of St. Peter

Deputy D.W. Mezbourian

(L)

Deputy C.J. Scott Warr en (S) Deputy J.B. Fox (H)

Deputy of Grouville

Deputy J.A. Hilton (H)

Deputy G.W.J. de Faye (H) Deputy P.V.F. Le Claire (H) Deputy I.J. Gorst (C)

Deputy of St. Mary

THE STATES, adopting an amendment of the Council of Ministers, agreed that in paragraph 11.7 after the words "all witnesses" the words "who are not States members" should be deleted.

Members present voted as follows –

POUR: 41 CONTRE: 0 ABSTAIN: 0

Senator L. Norman Senator W. Kinnard Senator T.A. Le Sueur Senator P.F. Routier Senator M.E. Vibert Senator P.F.C. Ozouf

Senator T.J. Le Main

Senator F.E. Cohen

Connétable of St. Ouen Connétable of St. Mary Connétable of St. Clement Connétable of St. Helier Connétable of Trinity Connétable of Grouville Connétable of St. Brelade Connétable of St. Martin Connétable of St. John Connétable of St. Saviour Deputy R.C. Duhamel (S) Deputy of St. Martin

Deputy G.C.L. Baudains (C) Deputy C.J. Scott Warr en (S) Deputy R.G. Le Hérissier (S) Deputy J.B. Fox (H)

Deputy J.A. Martin (H)

Deputy G.P. Southern (H) Deputy S.C. Ferguson (B) Deputy of St. Ouen

Deputy P.J.D. Ryan (H)

Deputy of Grouville

Deputy of St. Peter

Deputy J.A. Hilton (H)

Deputy G.W.J. de Faye (H) Deputy P.V.F. Le Claire (H) Deputy J.A.N. Le Fondré (L) Deputy D.W. Mezbourian (L) Deputy S.S.P.A. Power (B) Deputy A.J.D. Maclean (H) Deputy of St. John

Deputy I.J. Gorst (C)

Deputy of St. Mary

THE STATES, rejected an amendment of the Council of Ministers that – in par agraph 11.7

(i i) af t er the words "factual or descriptive passages" the words "Where possible, this will

also include the Panel's findings and recommendations. This will help to ensure that the Panel has correctly interpreted the evidence and provides an early opportunity for clarification" should be inserted.

 In par agraph 11.8 –

( i ) af t er the words "circulate draft reports" the words "including findings and recommendations, to the relevant Minister" should be inserted;

 (i i) a f t er the words "in confidence and" the words "when possible" should be deleted; (i ii ) af te r the words "and allow" the words "at least" should be inserted;

(i v ) af ter the words "for comments" the words "on matters of a technical or factual nature

only" should be deleted.

Members present voted as follows –

POUR: 10 CONTRE: 31 ABSTAIN: 0

Senator W. Kinnard Senator T.A. Le Sueur Senator P.F. Routier Senator M.E. Vibert Senator P.F.C. Ozouf Senator T.J. Le Main Senator F.E. Cohen Connétable of St. Ouen Deputy J.A. Hilton (H) Deputy G.W.J. de Faye (H)


Senator L. Norman

Connétable of St. Mary Connétable of St. Clement Connétable of St. Helier Connétable of Trinity Connétable of Grouville Connétable of St. Brelade Connétable of St. Martin Connétable of St. John Connétable of St. Saviour Deputy R.C. Duhamel (S) Deputy of St. Martin

Deputy G.C.L. Baudains (C) Deputy C.J. Scott Warr en (S) Deputy R.G. Le Hérissier (S) Deputy J.B. Fox (H)

Deputy J.A. Martin (H)

Deputy G.P. Southern (H) Deputy S.C. Ferguson (B) Deputy of St. Ouen

Deputy P.J.D. Ryan (H) Deputy of Grouville

Deputy of St. Peter

Deputy P.V.F. Le Claire (H) Deputy J.A.N. Le Fondré (L) Deputy D.W. Mezbourian

(L)

Deputy S.S.P.A. Power (B) Deputy A.J.D. Maclean (H) Deputy of St. John

Deputy I.J. Gorst (C)

Deputy of St. Mary

THE STATES approved the Code of Practice for Scrutiny Panels and the Public Accounts Committee (PAC) set out in the Appendix to the report of the Chairmen's Committee dated 28th December 2007, as amended.

Members present voted as follows –

POUR: 34 CONTRE: 4 ABSTAIN: 0

Senator W. Kinnard

Senator T.A. Le Sueur

Senator P.F. Routier

Senator M.E. Vibert

Senator P.F.C. Ozouf

Senator T.J. Le Main

Senator F.E. Cohen

Connétable of St. Ouen Connétable of St. Mary Connétable of St. Clement Connétable of St. Helier Connétable of Trinity Connétable of Grouville Connétable of St. Brelade Connétable of St. John

Deputy C.J. Scott Warr en (S) Deputy R.G. Le Hérissier (S)


Deputy R.C. Duhamel (S) Deputy of St. Martin Deputy G.C.L. Baudains (C) Deputy G.P. Southern (H)

Deputy J.B. Fox (H)

Deputy J.A. Martin (H) Deputy S.C. Ferguson (B) Deputy of St. Ouen

Deputy P.J.D. Ryan (H) Deputy of Grouville

Deputy of St. Peter

Deputy J.A. Hilton (H) Deputy G.W.J. de Faye (H) Deputy P.V.F. Le Claire (H) Deputy J.A.N. Le Fondré (L) Deputy D.W. Mezbourian (L) Deputy S.S.P.A. Power (B) Deputy A.J.D. Maclean (H) Deputy of St. John

Deputy I.J. Gorst (C)

Deputy of St. Mary

Change of Presidency

The Bailiff retired from the Chair during the consideration of the Code of Practice for Scrutiny Panels and the Public Accounts Committee (P.198/2007) and the meeting continued under the presidency of the Deputy Bailiff .

Draft Taxation (Land Transactions) (Jersey) Law 200- P.185/2007

THE STATES commenced consideration of the Draft Taxation (Land Transactions) (Jersey) Law 200- and, having adopted an amendment of the Minister for Treasury and Resources, that for the words "shares are held, where the change confers a right of occupation of land," there should be substituted the words "such shares are held,", adopted the principles, as amended.

Members present voted as follows –

POUR: 30 CONTRE: 2 ABSTAIN: 0

Senator W. Kinnard

Senator T.A. Le Sueur

Senator P.F. Routier

Senator M.E. Vibert

Senator P.F.C. Ozouf Connétable of St. Mary Connétable of St. Clement Connétable of St. Helier Connétable of Trinity Connétable of Grouville Connétable of St. Brelade Connétable of St. Martin Deputy R.C. Duhamel (S) Deputy of St. Martin

Deputy G.C.L. Baudains (C) Deputy C.J. Scott Warr en (S) Deputy R.G. Le Hérissier (S) Deputy J.B. Fox (H)

Deputy J.A. Martin (H)

Deputy S.C. Ferguson (B) Deputy of St. Ouen

Deputy P.J.D. Ryan (H)

Deputy of St. Peter


Deputy G.P. Southern (H) Deputy of Grouville

Deputy P.V.F. Le Claire (H) Deputy J.A.N. Le Fondré (L) Deputy D.W. Mezbourian (L) Deputy S.S.P.A. Power (B) Deputy A.J.D. Maclean (H) Deputy I.J. Gorst (C)

Deputy of St. Mary

THE STATES, having been informed that the relevant scrutiny panel had indicated that it wished to scrutinise the draft legislation, agreed that the Second Reading of the Draft Taxation (Land Transactions) (Jersey) Law 200- should be deferred until its meeting of 3rd June 2008.

Draft Goods and Services Tax (Amendment) (Jersey) Law 200- P.17/2008

THE STATES commenced consideration of the Draft Goods and Services Tax (Amendment) (Jersey) Law 200- and adopted the principles, as amended by the Minister for Treasury and Resources.

Members present voted as follows –

POUR: 36 CONTRE: 3 ABSTAIN: 0

Senator L. Norman

Senator W. Kinnard

Senator T.A. Le Sueur

Senator P.F. Routier

Senator M.E. Vibert

Senator P.F.C. Ozouf

Senator J.L. Perchard Connétable of St. Ouen Connétable of St. Mary Connétable of St. Clement Connétable of Trinity Connétable of Grouville Connétable of St. Brelade Connétable of St. Martin Connétable of St. John Connétable of St. Saviour Deputy R.C. Duhamel (S) Deputy of St. Martin

Deputy C.J. Scott Warr en (S) Deputy J.B. Fox (H)

Deputy J.A. Martin (H)

Deputy G.P. Southern (H) Deputy S.C. Ferguson (B) Deputy of St. Ouen

Deputy P.J.D. Ryan (H)

Deputy of Grouville

Deputy of St. Peter

Deputy J.A. Hilton (H)

Deputy G.W.J. de Faye (H) Deputy J.A.N. Le Fondré (L) Deputy D.W. Mezbourian (L) Deputy S.S.P.A. Power (B) Deputy A.J.D. Maclean (H) Deputy of St. John

Deputy I.J. Gorst (C)

Deputy of St. Mary


Senator B.E. Shenton Deputy G.C.L. Baudains (C) Deputy P.V.F. Le Claire (H)

THE STATES adopted Articles 1 to 8.

THE STATES commenced consideration of Articles 9 to 13 and agreed that –

for Article 9 there should be substituted the following Article –

"9 A rticle 57 substituted

For Article 57 of the principal Law there shall be substituted the following Articles –

56A International services entity

For the purposes of this Part, an entity is an "international services entity" while its name is listed under Article 59(1) or (5).

57 G ST not chargeable on supplies to international services entity

  1. G  ST shall, despite anything else in this Law, not be chargeable on the supply of goods, or of a service, to an international services entity if –
  1. t he conditions set out in paragraph (2) are satisfied; and
  2. a ny requirements that the States may by Regulations prescribe for the purposes of this Article are met in relation to the goods or service, the supply and the international services entity.
  1. I n the case of the supply of –
  1. goods  , the goods are to be used or held for the purpose of any business carried on by or through the international services entity; or
  2. a  service, the service is supplied for the purpose of any business carried on by or through the international services entity.

57A International services entity not taxable person

A supply of goods or of a service, being a supply made by an international services entity, shall not be a taxable supply unless any requirements that the States may by Regulations prescribe for the purposes of this Article are not satisfied in relation to the goods or service, the supply or the international services entity.'."

For Article 10 there should be substituted the following Article –

"10 Article 59 substituted

For Article 59 of the principal Law there shall be substituted the following Article –

59 Listing of international services entities

(1) T he Comptroller shall enter the name of an entity on a list kept by the Comptroller for the purposes of this Part if –

  1. ap  plication is made to the Comptroller for the entry;
  2. t he Comptroller is satisfied that the entity meets the requirements of Article 60; and
  3. t he prescribed fee has been paid in respect of the application.

(2) T he Comptroller shall remove the name of an entity from that list if –

  1. t he entity applies to the Comptroller for the name to be removed;
  2. an  y periodic or other sum prescribed by the Regulations is not paid in respect of the entity by the date prescribed by the Regulations; or
  3. the  Comptroller  is  not  satisfied  that  the  entity  meets  the  requirements  of Article 60.
  1. An  international  services  entity  the  name  of  which  is  on  the  list  kept  by  the Comptroller  for  the  purposes  of  this  Part  may  keep  its  own  list  of  entities  if authorized under paragraph (4) to do so.
  2. T he Comptroller shall, by annotation against the name of an international services entity on the list kept by the Comptroller for the purposes of this Part, authorize the entity to keep its own list of entities if –
  1. application  is  made  to  the  Comptroller  for  authority  for  the  international services entity to maintain its own list;
  2. t he Comptroller is satisfied that the international services entity is registered to carry on trust company business under the Financial Services (Jersey) Law 1998; and
  3. any  requirements that the States may by Regulations prescribe for the purposes of this Article are met in relation to the international services entity.
  1. A  n international services entity while so authorized may include on its own list the name of any entity –
  1. i n relation to which the international services entity carries on trust company business within the meaning of the Financial Services (Jersey) Law 1998;
  2. t hat meets the requirements of Article 60; and
  3. t hat is not a person or arrangement prescribed by Regulations, or specified by direction, under Article 60(1)(g) unless the Regulations otherwise provide or the direction otherwise provides.
  1. T he Comptroller shall revoke that authority of an international services entity if –
  1. t he international services entity applies to the Comptroller for the revocation of the authority; or
  2. t he Comptroller is not satisfied that the international services entity meets the conditions referred to in paragraph (4)(b) or the requirements (if any) referred to in paragraph (4)(c).
  1. I f the fee referred to in paragraph (1)(c) or the sum referred to in paragraph (2)(b) i calculated  on  the  basis  of  numbers  (or  other  characteristics)  of  entities,  the Comptroller may accept what he or she considers to be a fair estimate, or reasonable prediction, of the fee or sum in cases where the precise calculation of the fee may be impracticable'."

For Article 11 there should be substituted the following Article –

"11 Article 60 substituted

For Article 60 of the principal Law there shall be substituted the following Article –

60 Entities eligible for listing as international services entities

  1. A n entity meets the requirements of this Article if it is –
  1. a body corporate that meets the conditions set out in paragraph (2);
  2. a  trustee (in the trustee's capacity as a trustee of one or more trusts within the meaning of the Trusts (Jersey) Law 1984) that meets the conditions set out in paragraph (2);
  1. a par tnership (which, in this Article, includes a limited partnership and a limited liability partnership) that meets the conditions set out in paragraph (2);
  2. an Anstalt, Stiftung, or foundation, that meets the conditions set out in paragraph (2);
  3. a col lective investment fund;
  4. an u nregulated fund; or
  5. a person or arrangement prescribed by Regulations made by the States, or specified by direction, that meets the conditions set out in paragraph (3).
  1. T hose conditions are, in respect of any entity referred to in paragraph (1)(a), (b), (c) or (d) –
  1. exce pt as provided in sub-paragraph (b), that all of the following requirements are met –
  1. not more than 10% in value of all the supplies made by the entity of goods and services are made to individuals who belong in Jersey,
  2. to the extent that the value of all the supplies of goods or services made by the entity in Jersey exceeds 10% of the value of all supplies of goods and services made by the entity, the supplies in Jersey are made only to an international services entity,
  3. no individual who belongs in Jersey has the effective use, or the effective enjoyment, of any asset owned or administered by the entity,
  4. no individual who belongs in Jersey has the effective use, or the effective enjoyment, of any goods, or service, supplied to or by the entity,
  5. such other requirements in respect of the entity as the States may prescribe by Regulations; or
  1. i f not all of the requirements set out in sub-paragraph (a) are met in respect of the entity, that both of the following requirements are met –
  1. the Comptroller is satisfied that the main purposes and main functions of the entity –
  1. are substantially consistent with the requirements set out in sub- paragraph (a), and
  2. a re not the avoidance, or reduction, of the liability to GST of an individual who belongs in Jersey,
  1. the C omptroller approves the entity for the purposes of this Article.
  1. T hose conditions are, in respect of any entity referred to in paragraph (1)(g), that both of the following requirements are met –
  1. t he Comptroller is satisfied that the main purposes and main functions of the entity are not the avoidance, or reduction, of the liability to GST of an individual who belongs in Jersey;
  2. t he Comptroller approves the entity for the purposes of this Article.
  1. T he condition set out in paragraph (2)(a)(iii) or (iv) shall be taken to be satisfied in a case or circumstances where, despite the fact that that clause would not, but for this paragraph, be satisfied, the Comptroller specifies by direction that the condition shall be taken to be satisfied.
  2. I n this Article, a reference –
  1. t o a collective investment fund is a reference to a collective investment fund within the meaning of the Collective Investment Funds (Jersey) Law 1988;
  2. t o an unregulated fund is a reference to an unregulated fund within the meaning of the Collective Investment Funds (Unregulated Funds) (Jersey) Order 2008.
  1. F or the purposes of this Article, an individual shall be treated as belonging in Jersey if –
  1. t he individual has an establishment there and no fixed establishment elsewhere in the world;
  2. t he individual has no establishment anywhere in the world but the individual's usual place of residence is in Jersey; or
  3. t he individual has establishments both in Jersey and elsewhere in the world and the individual's establishment at which, or for the purposes of which, goods, services or assets are most directly used or enjoyed or to be used or to be enjoyed is in Jersey.'."

For Article 12 there should be substituted the following Article –

"12 Articles 61 and 62 repealed

Articles 61 and 62 of the principal Law shall be repealed."

For Article 13 there should be substituted the following Article –

"13 Article 63 replaced

For Article 63 of the principal Law there shall be substituted the following Article –

63 Notice

  1. T he Comptroller shall serve notice on a person who applies for the entering of a name on a list kept by the Comptroller for the purposes of this Part, being notice in writing that specifies whether the Comptroller has entered the name and the date when the entry (if any) has effect.
  2. The  Comptroller  shall  serve  notice  on  an  international  services  entity  if  the Comptroller  proposes  (otherwise  than  in  a  response  to  an  application  from  the international services entity) to remove the entity's name from a list kept by the Comptroller for the purposes of this Part, being notice in writing of that proposal and the date when the removal is to have effect.
  3. T  he Comptroller shall serve notice on a person who applies for authority under Article 59(4), being notice in writing that specifies whether the Comptroller has granted the authority and the date when the authority (if any) takes effect.
  4. The  Comptroller  shall  serve  notice  on  an  international  services  entity  if  the Comptroller  proposes  (otherwise  than  in  a  response  to  an  application  from  the international services entity) to revoke the entity's authority granted under Article 59 (4), being notice in writing of that proposal and the date when the revocation is to have effect.'."

Articles 9 to 13 as amended were adopted.

THE STATES agreed that after Article 13 there should be inserted the following Article –

"14 Article 66 replaced

For Article 66 of the principal Law there shall be substituted the following Article –

66 Opportunity to be heard

  1. T he Comptroller shall not refuse to enter a name on, and shall not (otherwise than in response to an application from the relevant international services entity) remove a

name from, a list kept by the Comptroller for the purposes of this Part without first giving

either the person who applied for its entry on the list or the relevant international services entity an opportunity to be heard on the question whether the name should be on the list.

  1. T he Comptroller shall not refuse to grant authority under Article 59(4), and shall not (otherwise than in response to an application from the relevant international services entity) revoke any such authority, without first giving either the person who applied for the authority or the relevant international services entity an opportunity to be heard on the question whether the authority should be granted or revoked (as the case requires).'."

THE STATES agreed that for Article 15 there should be substituted the following Article –

"15 Article 84 amended

In Article 84(2) of the principal Law –

  1. f or sub-paragraph (m) there shall be substituted the following sub-paragraph –

(m) an application, removal of a name, revocation of an authority, or acceptance of

an estimate or prediction under Part 12;';

  1. f or sub-paragraph (z) there shall be substituted the following sub-paragraph –

(z) the  removal,  under  paragraph 16  of  Schedule 1,  of  an  entity  from  the

registration of a group;'."

and t hat  the Articles should be renumbered accordingly. A r ticles 14 to 23, as amended, were adopted.

THE STATES, subject to the sanction of Her Most Excellent Majesty in Council, adopted a Law entitled the Income Tax (Amendment No. 29) (Jersey) Law 200-.

THE STATES, in accordance with the provisions of Standing Order 80A and in pursuance of Article 19 of the Public Finances (Jersey) Law 2005, declared that the Bill entitled the Goods and Services Tax (Amendment) (Jersey) Law 200-, (P.17/2008 lodged "au Greffe" on 29th January 2008, by the Minister for Treasury and Resources) should immediately have effect as if it were a Law sanctioned by Her Majesty in Council.

Members present voted as follows –

POUR: 32 CONTRE: 4 ABSTAIN: 0

Senator L. Norman Senator W. Kinnard Senator T.A. Le Sueur Senator P.F. Routier Senator M.E. Vibert Senator P.F.C. Ozouf Senator J.L. Perchard Connétable of St. Ouen Connétable of St. Mary Connétable of St. Clement Connétable of Trinity Connétable of Grouville Connétable of St. Brelade Connétable of St. Martin Connétable of St. John Connétable of St. Saviour


Senator B.E. Shenton Deputy G.C.L. Baudains (C) Deputy J.A. Martin (H) Deputy P.V.F. Le Claire (H)

Deputy R.C. Duhamel (S) Deputy of St. Martin

Deputy C.J. Scott Warr en (S) Deputy G.P. Southern (H) Deputy S.C. Ferguson (B) Deputy of St. Ouen

Deputy of Grouville

Deputy of St. Peter

Deputy J.A. Hilton (H)

Deputy J.A.N. Le Fondré (L) Deputy D.W. Mezbourian (L) Deputy S.S.P.A. Power (B) Deputy A.J.D. Maclean (H) Deputy of St. John

Deputy I.J. Gorst (C)

Deputy of St. Mary

Change of Presidency

The Deputy Bailiff retired from the Chair during the consideration of the Draft Goods and Services Tax (Amendment) (Jersey) Law 200- and the meeting continued under the Presidency of the Deputy Greffier. The States re-assembled after the lunch adjournment under the Presidency of the Deputy Bailiff .

Draft Goods and Services Tax (International Services Entities) (Jersey) Regulations 200- P.10/2008

THE STATES commenced consideration of the Draft Goods and Services Tax (International Service Entities) (Jersey) Regulations 200- and adopted the principles.

THE STATES, adopting Regulations 1 to 8, as amended by the Minister for Treasury and Resources, agreed that –

In Regulation 1 –

For the definition "collective investment fund" there should be substituted the following definition –

" collective investment fund' means –

  1. a collective investment fund within the meaning of the Collective Investment Funds (Jersey) Law 1988; or
  2. an  unregulated fund within the meaning of the Collective Investment Funds (Unregulated Funds) (Jersey) Order 2008;".

For Regulation 2 there should be substituted the following Regulation – "2 P rescribed requirement: Article 57(1) of Law

  1. For  the  purposes  of  Article 57(1)(b)  of  the  Law,  the  prescribed  requirement  in relation to a supply of goods or services to an international services entity shall be that the supply –
  1. s hall not, if it is a supply of goods, be for onward re-supply –
  1. of the goods in the same state as they existed in when supplied to the entity, and
  2. to , for the purposes of, or for the benefit of, a person who belongs in Jersey; and
  1. i f it were (but for the operation of Article 57 of the Law) a taxable supply, would not be a taxable supply –
  1. to w  hich special provision under Article 43(1) of the Law applied, and
  2. ha  ving a value (within the meaning of Part 9 of the Law) of less than £1,000.
  1. I f a supply of goods is made to, for the purposes of, or for the benefit of, a person who is an individual, and the supply is received otherwise than for the purposes of any business carried on by the person, the person shall be treated for the purposes of paragraph (1)(a)(ii) as belonging in Jersey if the person has his or her usual place of residence there.
  2. I f a supply of goods is made to, for the purposes of, or for the benefit of, a person who is not an individual, or the supply is received for the purposes of a business carried on by the person, the person shall be treated for the purposes of paragraph (1) (a)(ii) as belonging in Jersey if –
  1. t he person has an establishment there and no fixed establishment elsewhere in the world;
  2. t he person has no establishment anywhere in the world but the person's usual place of residence is in Jersey; or
  3. t he person has establishments both in Jersey and elsewhere in the world and the person's establishment at which, or for the purposes of which, the goods supplied to the person are most directly used or to be used is in Jersey.".

For Regulation 3 there should be substituted the following Regulations – "3 F ee for listing of ISE: Article 59 of Law

  1. F or the purposes of Article 59(1)(c) of the Law, the fee prescribed for an application for entering the name of an entity on a list kept by the Comptroller is the aggregate of such of the amounts set out in Regulation 4 as applies to the entity.
  2. F or the purposes of Article 59(2)(b) of the Law, the sum prescribed in respect of an entity shall be a sum –
  1. pa  yable on or before such date as the Comptroller specifies by direction;
  2. paya  ble in respect of any year or part of a year (other than the first year or part of the first year) in which an entry of the name of the entity has effect; and
  3. ca  lculated as equivalent to the fee that would apply under paragraph (1) if application were being made on that date for entering the name of that entity on the list.

4 B as  is of fee

  1. F or the purposes of Regulation 3, the amounts are as follows –
  1. i n the case of an entity that is registered under the Financial Services (Jersey) Law 1998 in respect of trust company business –
  1. the s  um of –
  1. £7,500 in respect of each such registration of the entity as an affiliation leader or as a non-affiliated person, and
  2. £ 100 multiplied by the number of vehicles administered by the entity  in  its  capacity  as  an  affiliation  leader  or  non-affiliated person,
  1. th e sum of –
  1. £100  in  respect  of  each  such  registration  of  the  entity  as  a participating member of an affiliation where the fee prescribed under clause (i)(A) in respect of the entry of the name of the affiliation leader on a list for the purposes of Article 59 of the

Law has been paid in respect of the same period and the same affiliation,

and

  1. £ 100 multiplied by the number of vehicles administered by the entity in its capacity as a participating member, or
  1. t he sum of –
  1. £7,500 in respect of each such registration of the entity as a participating member of an affiliation where the fee prescribed under clause (i)(A) in respect of the entry of the name of the affiliation leader on a list for the purposes of Article 59 of the Law has not been paid in respect of the same period and the same affiliation, and
  2. £ 100 multiplied by the number of vehicles administered by the entity in its capacity as a participating member;
  1. i n the case of an entity that is registered under the Banking Business (Jersey) Law 1991 in respect of deposit-taking business, £30,000 in respect of each such registration of the entity;
  2. i n the case of an entity that holds a permit under the Collective Investment Funds (Jersey) Law 1988, is not a collective investment fund and does not hold the permit as a managed manager, one amount of £2,500, however many permits the entity holds under that Law otherwise than as a managed manager;
  3. i n the case of an entity that holds a permit under the Collective Investment Funds (Jersey) Law 1988, is not a collective investment fund but holds the permit as a managed manager, one amount of £500, however many permits the entity holds under that Law as a managed manager;
  4. i n the case of an entity that is registered under the Financial Services (Jersey) Law 1998 to carry on fund services business in relation to one or more unclassified funds within the meaning of that Law, and is not so registered as a managed manager, one amount of £2,500, however many unclassified funds there are in relation to which the entity is so registered to carry on fund services business otherwise than as a managed manager;
  5. in the case of an entity that is registered under the Financial Services (Jersey) Law 1998 to carry on fund services business in relation to one or more unclassified funds within the meaning of that Law, and is so registered as a managed manager, one amount of £500, however many unclassified funds there are in relation to which the entity is so registered to carry on fund services business as a managed manager;
  6. in the case of an entity that is a body corporate or partnership, limited partnership or limited liability partnership, but is not –
  1. an affiliation leader, non-affiliated person or participating member referred to in sub-paragraph (a),
  2. an ent ity to which any of sub-paragraphs (b) to (f) applies, or
  3. a vehicle in respect of which a fee has been calculated under sub- paragraph (a)(i)(B), (ii)(B) or (iii)(B),

an amount of £100;

  1. i n the case of an entity that is a trustee, but is not –
    1. an affiliation leader, non-affiliated person or participating member referred to in sub-paragraph (a), or
    2. an ent ity to which any of sub-paragraphs (b) to (f) applies,

a nil amount;

  1. in the case of an entity that is a collective investment fund, but is not –
  1. an affiliation leader, non-affiliated person or participating member referred to in sub-paragraph (a), or
  2. a vehicle in respect of which a fee has been calculated under sub-

paragraph (a)(i)(B), (ii)(B) or (iii)(B), an amount of £100;

  1. in  the case of an entity that is an Anstalt, Stiftung or foundation, or a thing prescribed or specified under Article 60(1)(g) of the Law, but is not –
  1. an  affiliation  leader,  non-affiliated  person  or  participating  member referred to in sub-paragraph (a), or
  2. a vehicle in respect of which a fee has been calculated under sub- paragraph (a)(i)(B), (ii)(B) or (iii)(B),

an amount of £100.

  1. I n this Regulation –
  1. t he expressions "affiliation", "affiliation leader", "non-affiliated person" and "participating member" have the same meanings as those expressions in the Financial Services (Trust Company Business (Registration and Fees)) (Jersey) Order 2003;
  2. a  reference  in  paragraph (1)(a)  to  an  entity's  administering  a  vehicle is a reference to the entity's providing in relation to the vehicle any of the services specified in Article 2(4) of the Financial Services (Jersey) Law 1998;
  3. a r  eference to a vehicle is a reference to an entity that meets the requirements of Article 60 of the Law, whether or not it is an international services entity;
  4. a reference to a vehicle does not include a trustee;
  5. a r  eference in paragraph (1)(a)(i)(B), (ii)(B) or (iii)(B) to a vehicle administered by an entity does not include a vehicle –
  1. that  is administered by another entity referred to in the same provision or in  another  of  those  provisions,  being  an  entity  within  the  same affiliation, and
  2. in  respect of which a fee has already been calculated under any of those provisions and paid;
  1. a reference in paragraph (1)(a)(i)(B), (ii)(B) or (iii)(B) to a vehicle does not include an entity in respect of which a fee has already been calculated under paragraph (1)(g), (i) or (j) and paid.".

For Regulation 6 there should be substituted the following Regulation –

"6 O ther types of ISE: Article 60(1)(g) of Law

The following are prescribed for the purposes of Article 60(1)(g) of the Law –

  1. a person registered under the Financial Services (Jersey) Law 1998 to carry on trust company business or fund services business;
  2. a  person registered under the Banking Business (Jersey)  Law  1991 to carry on deposit-taking business;
  3. a person (other than a collective investment fund) who holds a permit as a functionary within the meaning of the Collective Investment Funds (Jersey) Law 1988.".

For Regulation 7 there should be substituted the following Regulation –

"7 R elief on supplies valued at less than £1,000: Article 56 of Law

The Comptroller shall refund to an entity that meets the requirements of Article 60 of the Law the GST that is chargeable on any supplies to it of goods or services if all of the following conditions are satisfied in relation to the entity, the supplies and the goods or services –

  1. i n the case of the supply of –
  1. goods  , the goods are to be used or held for the purpose of any business carried on by or through the entity, or
  2. ser  vices, the services are supplied for the purpose of any business carried on by or through the entity;
  1. t he supplies were made when the entity was an international services entity within the meaning of Part 12 of the Law;
  2. e ach of the supplies has a value (within the meaning of Part 9 of the Law) of less than £1,000;
  3. s uch records of the supplies to the entity, and of the GST chargeable on them, are kept by the entity as the Comptroller by direction requires;
  4. t he GST has actually been paid;
  5. such  records of supplies of goods or services, being supplies made by the entity, are kept as the Comptroller by direction requires;
  6. appl  ication is made for the refund at such time or times as the Comptroller specifies by direction;
  7. t hat application is made in the approved form.".

For Regulation 8 there should be substituted the following Regulation – "8 C itation and commencement

  1. These  Regulations  may  be  cited  as  the  Goods  and  Services  Tax  (International Services Entities) (Jersey) Regulations 200-.
  2. T hese Regulations shall come into force on the same day as the Goods and Services Tax (Amendment) (Jersey) Law 200-.".

The Regulations should be renumbered, and any internal cross-references altered accordingly.

THE STATES, having been informed that the relevant scrutiny panel had indicated that it did not wish to scrutinise the draft legislation, and in pursuance of Articles 56, 57, 59, 60 and 100 of the Goods and Services Tax (Jersey) Law 2007, made Regulations entitled the Goods and Services Tax (International Service Entities) (Jersey) Regulations 2008.

Draft Public Elections (Amendment No. 2) (Jersey) Law 2008 (Appointed Day) Act 200- P.12/2008

THE STATES, in pursuance of Article 2 of the Public Elections (Amendment No. 2) (Jersey) Law 2008, adopted the Public Elections (Amendment No. 2) (Jersey) Law 2008 (Appointed Day) Act 2008.

Draft Public Elections (Amendment No. 2) (Jersey) Regulations 200- P.13/2008

THE  STATES  commenced  consideration  of  the  Draft  Public  Elections  (Amendment  No. 2)  (Jersey) Regulations 200- and adopted the principles.

THE STATES, having adopted the Regulations, and in pursuance of Articles 7 and 72 of the Public Elections (Jersey) Law 2002, made Regulations entitled Public Elections (Amendment No. 2) (Jersey) Regulations 2008.

Draft Price Indicators (Jersey) Regulations 200- P.14/2008 (re-issue)

THE STATES commenced consideration of the Draft Price Indicators (Jersey) Regulations 200- and adopted the principles.

Members present voted as follows –

POUR: 33 CONTRE: 6 ABSTAIN: 0

Senator L. Norman

Senator W. Kinnard

Senator T.A. Le Sueur

Senator P.F. Routier

Senator M.E. Vibert

Senator P.F.C. Ozouf

Senator B.E. Shenton

Senator J.L. Perchard Connétable of St. Ouen Connétable of St. Mary Connétable of St. Clement Connétable of Trinity Connétable of Grouville Connétable of St. Brelade Connétable of St. Martin Connétable of St. John Connétable of St. Saviour Deputy R.C. Duhamel (S) Deputy of St. Martin

Deputy R.G. Le Hérissier (S) Deputy J.B. Fox (H)

Deputy P.J.D. Ryan (H) Deputy of St. Peter

Deputy J.A. Hilton (H)

Deputy G.W.J. de Faye (H) Deputy P.V.F. Le Claire (H) Deputy J.A.N. Le Fondré (L) Deputy D.W. Mezbourian

(L)

Deputy S.S.P.A. Power (B) Deputy A.J.D. Maclean (H) Deputy of St. John

Deputy I.J. Gorst (C)

Deputy of St. Mary


Deputy G.C.L. Baudains (C) Deputy C.J. Scott Warr en (S) Deputy J.A. Martin (H)

Deputy G.P. Southern (H) Deputy S.C. Ferguson (B) Deputy of St. Ouen

THE STATES, having been informed that the relevant scrutiny panel had indicated that it did not wish to scrutinise the draft legislation, adopted Regulations 1 and 2.

THE STATES commenced consideration of Regulation 3 and rejected the amendments of Senator Len Norman that –

in  Regulation 3,  paragraph (4)(b)(ii)  the  words", or  of  the  percentage  of  the  price  marked  on  the package," should be deleted and in paragraph (5)(b)(ii) the words", or of the percentage of the price so printed," should be deleted.

i n R  egulation 4 paragraph (1) the word", percentages" should be deleted.

Members present voted as follows –

POUR: 10 CONTRE: 30 ABSTAIN: 1

Senator L. Norman

Connétable of St. Mary Deputy R.C. Duhamel (S) Deputy of St. Martin

Deputy C.J. Scott Warr en (S) Deputy J.B. Fox (H)

Deputy J.A. Martin (H)

Deputy of Grouville

Deputy P.V.F. Le Claire (H) Deputy S.S.P.A. Power (B)


Senator F.H. Walker Senator W. Kinnard

Senator T.A. Le Sueur Senator P.F. Routier Senator M.E. Vibert

Senator P.F.C. Ozouf Senator J.L. Perchard Connétable of St. Ouen Connétable of St. Clement Connétable of St. Helier Connétable of Trinity Connétable of Grouville Connétable of St. Brelade Connétable of St. Martin Connétable of St. John Connétable of St. Saviour Deputy G.C.L. Baudains (C) Deputy R.G. Le Hérissier (S)

Deputy G.P. Southern (H) Deputy S.C. Ferguson (B) Deputy of St. Ouen

Deputy P.J.D. Ryan (H) Deputy J.A. Hilton (H) Deputy G.W.J. de Faye (H) Deputy J.A.N. Le Fondré (L)

Deputy D.W. Mezbourian (L)

Deputy A.J.D. Maclean (H) Deputy of St. John

Deputy I.J. Gorst (C) Deputy of St. Mary


Senator B.E. Shenton

Change of President

The Bailiff briefly retired from the Chamber during consideration of the amendments of Senator Norman to the Draft   Price  Indicators  (Jersey)  Regulations  200- and  the  meeting  continued  under  the  presidency  of Mr. Michael Nelson de la Haye, Greffier of the States until his return.

THE STATES adopting an amendment of Minister for Economic Development, agreed that –

After paragraph (1) of Regulation 4, there should be inserted the following paragraphs and paragraph (2 and the cross reference to it in paragraph (1) should be renumbered accordingly –

"(2)  Except  as  permitted  by  paragraph (3)  or  Regulation 5,  the  requirement  in

paragraph (1)(a) to display a price in a manner that is unambiguous shall not be satisfied where –

  1. a price is marked on goods which is not the selling price; and
  2. t he selling price is indicated in proximity to the goods (whether or not there is also an indication that the price marked on the goods is not the selling price).
  1. The  requirement  in  paragraph (1)(a)  to  display  a  price  in  a  manner  that  is unambiguous may be satisfied, in a case described in Regulation 3(4)(a) and (b) or

(5)(a) and (b), where there is indicated in proximity to the goods –

  1. t he selling price; and
  2. t hat the price marked on the goods or, as the case requires, printed on the newspaper, periodical or book, is not the selling price.".

Members present voted as follows –

POUR: 30 CONTRE: 8 ABSTAIN: 0

Senator L. Norman Senator W. Kinnard Senator T.A. Le Sueur Senator P.F. Routier

Senator M.E. Vibert

Senator P.F.C. Ozouf Connétable of St. Ouen Connétable of St. Mary Connétable of St. Clement Connétable of St. Helier Connétable of Trinity Connétable of Grouville Connétable of St. Martin Connétable of St. John Connétable of St. Saviour Deputy R.C. Duhamel (S) Deputy R.G. Le Hérissier (S) Deputy J.B. Fox (H)

Deputy J.A. Martin (H)

Deputy P.J.D. Ryan (H) Deputy of Grouville

Deputy J.A. Hilton (H)

Deputy G.W.J. de Faye (H) Deputy J.A.N. Le Fondré (L) Deputy D.W. Mezbourian

(L)

Deputy S.S.P.A. Power (B) Deputy A.J.D. Maclean (H) Deputy of St. John

Deputy I.J. Gorst (C)

Deputy of St. Mary


Connétable of St. Brelade Deputy of St. Martin Deputy G.C.L. Baudains (C) Deputy C.J. Scott Warr en (S)

Deputy G.P. Southern (H) Deputy S.C. Ferguson (B) Deputy of St. Ouen

Deputy P.V.F. Le Claire (H)

THE STATES adopted Regulations 3 and 4 as amended. THE STATES adopted Regulations 5 and 6.

THE STATES, having adopted the Regulations, as amended, and in pursuance of Article 2 of the Price and Charge  Indicators  (Jersey)  Law  2008,  made  Regulations  entitled   Price  and  Charge  Indicators  (Jersey) Regulations 2008.

Draft Boats and Surf-Riding (Control) (Amendment No. 27) (Jersey) Regulations 200- P.16/2008

THE STATES commenced consideration of the Draft Boats and Surf-Riding (Control) (Amendment No. 27) (Jersey) Regulations 200- and adopted the principles.

Members present voted as follows –

POUR: 33 CONTRE: 0 ABSTAIN: 0 Senator W. Kinnard

Senator T.A. Le Sueur

Senator P.F. Routier

Senator M.E. Vibert

Senator P.F.C. Ozouf Connétable of St. Ouen Connétable of St. Mary Connétable of St. Clement Connétable of St. Helier Connétable of Grouville Connétable of St. Brelade Connétable of St. Martin Connétable of St. John Connétable of St. Saviour Deputy R.C. Duhamel (S) Deputy of St. Martin

Deputy G.C.L. Baudains (C) Deputy C.J. Scott Warr en (S) Deputy R.G. Le Hérissier (S) Deputy J.B. Fox (H)

Deputy S.C. Ferguson (B) Deputy of St. Ouen

Deputy of Grouville

Deputy J.A. Hilton (H)

Deputy G.W.J. de Faye (H) Deputy P.V.F. Le Claire (H) Deputy J.A.N. Le Fondré (L) Deputy D.W. Mezbourian

(L)

Deputy S.S.P.A. Power (B) Deputy A.J.D. Maclean (H) Deputy of St. John

Deputy I.J. Gorst (C)

Deputy of St. Mary

THE STATES, in pursuance of Regulation 4 of the Harbours (Administration) (Jersey) Law 1961, made Regulations entitled Boats and Surf-Riding (Control) (Amendment No. 27) (Jersey) Regulations 2008.

Draft Civil Aviation (Jersey) Law 200- P.18/2008

THE STATES commenced consideration of the Draft Civil Aviation (Jersey) Law 200-.

Adjournment

THE STATES adjourned, having agreed to reconvene on Thursday 13th March 2008 to continue consideration of the Draft Civil Aviation (Jersey) Law 200- (P.18/2008) and the outstanding items of public business.

THE STATES rose at 5.33 p.m.

M.N. DE LA HAYE Greffier of the States

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