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Protocol to treaty between UK and Jersey enters into force

20 January 2010

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Treaty Development

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United Kingdom; Jersey

The third amending protocol to the income tax treaty of 24 June 1952 as amended by the 1994 and 1997 protocols between the United Kingdom and Jersey, signed on 10 March 2009 in London, entered into force on 27 November 2009. The protocol generally applies for Jersey from 1 January 2010, for the United Kingdom from 1 April 2010 for corporate taxes, and from 6 April 2010 for income taxes.