No. 3 of 2000. Inland Revenue Administration 1 ANTIGUA
(Amendment) Act, 2000. AND

BARBUDA

[ L.S. ]

I Assent,

James B. Carlisle,
Governor-General.

17th March, 2000.

ANTIGUA AND BARBUDA

No. 3 of 2000

AN ACT to amend the Inland Revenue Administration Act,
Cap. 217.

[ 13th April, 2000. ]

ENACTED by the Parliament of Antigua and Barbuda as
follows:

1. This Act may be cited as the Inland Revenue Administration Short title.
(Amendment) Act, 2000.

2. Section 8 of the Mand Revenue Administration Act, in this Amendment of
section 8 of Cap. Act referred to as the "principal Act", is amended by re@ng 217.

"ninety days" and substituting the following:

"thirty days".

3. After section 13 of the principal Act the following section is hertion of section
inserted: 13A.

ANTIGUA 2 Inland Revenue Administration
AND (Amendment) Act, 2000.

BARBUDA

No. 3 of 2000.

"Recovery of tax 13A. (1) Where tax is due and payable by a
from another
person holding

person the Commissioner may by notice in

mney for the writing declare another person to be the agent of
~ S O I - , from whom that person if the Commissioner has reasonable
tax is payable. grounds for believing the person on whom the

notice is served is a person

(a) from whom money is due to the person by
whom tax is payable;

(b) whoholdsorrnaysubsequentlyholdmoney
for or on account of the person by whom
tax is payable;

(c) who holds money on account of some
other person for payment to the person by
whom tax is payable;

(d) who has authority fromsomeotherperson
to pay money to the person by whom tax
is payable,

to pay totheCommissioner the amount specified
in the notice, within fifteen days of the date of
service of the notice or, if on thal date no money
is due or is held in any of the circumstances
specified in this subsection, within fifteen days
of the date on which money becomes due or is
held in any of the circumstances specified in this
subsection or if the money due or held in any of
the circumstances specified in this subsection is
less than the amount specified in the notice the
whole amount of the money dueor held, shall be
paid to the Commissioner.

(2) Money paid to the Commissioner by a
person under subsection (1) shall discharge the
liability of the person from whom the tax was
due and payable to the extent of the payment
made, if the money paid does not cover the full
amount specified in the notice.

(3) Where a person declared to be an agent
under subsection (1) fails to make payment

No. 3 of 2000. Inland Revenue Administration 3 ANTIGUA
(Amendment) Act, 2000. AND

BARBUDA

within the time specified in the notice the
provisions of ths Act shall apply as if the amount
were tax due and payable by the person declared
to be an agent on the date he was required to
make the payment to the Commissioner.".

Passed the House of Representatives Passed the Senate this 16th day
this 2nd day of March, 2000. of March, 2000.

B. Harris,
Speaker.

M. Percival,
President.

S. Walker, S. Walker,
Clerk to the House of Representatives. Clerk to the Senate.

Printed at the Government Printing Office, Antigua and Barbuda,
by Donovan Southwell, Government Printer

- By Authority, 2000.
800-4.00 [ Price $1.90 ]