Direct Taxes (Sark) (Amendment) Law, 2016

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PROJET DE LOI

ENTITLED

The Direct Taxes (Sark) (Amendment) Law, 2016

THE CHIEF PLEAS OF SARK, in pursuance of their Resolutions of the 22^nd January, 2014 and 13^th July, 2016, have approved the following provisions which, subject to the Sanction of Her Most Excellent Majesty in Council, shall have force of law in the Island of Sark.

Amendments to 2002 Law.

1. The Direct Taxes (Sark) Law, 2002, as amended[a], is amended as follows –

(a) in the Arrangement of Sections, after the entry relating to section 17 insert -

"17A. Assessor's duty to consult.",

(b) in section 11(5), immediately after "Assessor" insert ", the Deputy Assessor",

(d) immediately after section 17, insert the following section -

"Assessor's duty to consult.

17A. (1) It shall be the duty of the Assessor, before making a decision -

(a) whether to accept the truth of a declaration, or the accuracy of a calculation, under section 13(3),

(b) whether to make an assessment to direct tax under section 14, and if so the terms of such assessment,

(d) on the reconsideration of any matter under section 18(6)(b)(iii),

to consult the Deputy Assessor, or in the absence or incapacity of the Deputy Assessor, or during a vacancy in the office of Deputy Assessor, the Treasurer.

(2) The Deputy Assessor shall have a corresponding duty, before making a decision included in paragraphs (a) to (d) of subsection (1) in the absence or incapacity of the Assessor, or during a vacancy in the office of Assessor, to consult the Treasurer.

(3) Failure to comply with the duty to consult shall not invalidate any decision of the Assessor or Deputy Assessor, as the case may be.",

(e) in section 22(1), insert the following definitions in the appropriate places -

""Assessor" means the person appointed to the office of Assessor pursuant to Schedule 2 and includes any person appointed to act as Deputy Assessor,",

""Deputy Assessor" means the person appointed to the office of Deputy Assessor pursuant to Schedule 2,", and

(f) immediately after paragraph 3 of Schedule 2, insert the following paragraph -

"Deputy Assessor.

3A. (1) The Chief Pleas may from time to time, on the nomination of the Committee, appoint a person to act as Deputy Assessor.

(2) The provisions of paragraphs 1(3), 2 and 3 shall apply to the office of Deputy Assessor as they apply to the office of Assessor.

(3) The Deputy Assessor shall -

(a) perform all the duties and exercise all the powers of the Assessor under this Law, and

(b) perform all such other duties and exercise all such other powers as are required by law for the time being to be performed or exercised by the Assessor,

in the absence or incapacity of the Assessor and during a vacancy in the office of Assessor.".

Interpretation.

2. The Interpretation (Guernsey) Law, 1948[b] applies to the interpretation of this Law.

Citation.

3. This Law may be cited as the Direct Taxes (Sark) (Amendment) Law, 2016.

Commencement.

4. This Law shall come into force on the date of its registration on the records of the Island of Sark.

[a]	Order in Council No. VII of 2003; No. VI of 2008; No XIV of 2015; the Direct Taxes (General Provisions) (Sark) Ordinance, 2003; the Sark General Purposes and Finance Committee (Transfer of Functions) Ordinance, 2009; Ordinance No. XIII of 2014; Ordinance No. II of 2015.
[b]	Ordres en Conseil Vol. XIII, p. 355.