Jersey: double taxation agreement, Article 1: Taxes covered
(1)The taxes which are the subject of this Arrangement are: -
- In the United Kingdom:
The income tax (including surtax) and the profits tax (hereinafter referred to as `United Kingdom tax`);
- In Jersey:
The income tax (hereinafter referred to as `Jersey tax`).
(2) This Arrangement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or Jersey after this Arrangement has come into force.