The Jersey States Assembly has published the Draft Finance (2021 Budget) (Jersey) Law 202- [P.147-2020], which was lodged on 2 November 2020. The draft budget law is to be debated on 14 December 2020 and, subject to approval, will enter into force on 1 January 2021.

The articles and measures of the draft budget law providing changes to the Income Tax (Jersey) Law 1961 are summarized as follow…