On 20 November 2012, the Treasury Minister lodged an amendment to the draft 2013 Budget, with regard to the introduction of a set of anti-avoidance provisions, following the repeal of the deemed distribution rules. According to the draft 2013 Budget, in order to prevent Jersey resident individuals avoiding or excessively deferring income tax through the use of Jersey companies, starting from 1 January 2013, the new distribution rules will: -   extend the definition of the term "distribution"; and -   introduce a series of calculations which will determine the taxable amount of each particular distribution from Jersey resident companies...