{
  "url": "https://openlegislation.uk/trustee-savings-banks-act-1985-channel-islands-order-1985/schedule-1/paragraph-8",
  "json_url": "https://openlegislation.uk/trustee-savings-banks-act-1985-channel-islands-order-1985/schedule-1/paragraph-8.json",
  "legislation": "uksi/1985/1210",
  "legislation_title": "The Trustee Savings Banks Act 1985 (Channel Islands) Order 1985",
  "legislation_url": "https://openlegislation.uk/trustee-savings-banks-act-1985-channel-islands-order-1985",
  "path": "schedule/1/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "For Schedule 2 there shall be substituted the following Schedule:—\n“SCHEDULE 2\nTAXATION\n1 In computing profits or losses for the purposes of the Income Tax (Jersey) Law 1961, an existing bank and its successor shall be deemed to be a continuing concern and tax shall be computed, charged, collected and paid accordingly.\n2 No transfer effected by section 3 above shall give rise to any liability to stamp duty.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1985/1210/schedule/1/paragraph/8",
    "retrieved_at": "2026-10-29T17:06:12.479060+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}