Provisional Collection of Taxes (CAP. 351 1
CHAPTER 351
THE PROVISIONAL COLLECTION O F TAXES ACT
Arrangement of Sections
Section
1. Short title.
2. Interpretation.
P
3. Order imposing or varying taxes.
4. Cases where tax unauthorised and repayable.
5. Content of Order.
6. Construction.
7. Amendment of Order.
PROVISIONAL COLLECTION OF TAXES
(8th August, 1985.) 1111985.
An Act respecting the imposition or variation of taxa-
tion by statutory instruments for the purpose of the provi-
sional collection of taxes.
1. This Act may be cited as the Provisional Collec- Short title.
tion of Taxes Act.
2 . ( 1 ) In this Act- Interpretation.
"existing tax" means all taxes and all manner of taxes
imposed by any written law whether in force before
'
or after the commencement of this Act;
LAWS OF ANTIGUA AND BARBUDA
2 CAP. 351) Provisional Collection of Taxes
"tax" includes assessments, fees, charges, impositions
and such other levies as form part or are intended
to form part of the general revenue.
(2) In this Act expressions referring to the imposition
of a tax shall be read as referring to the imposition of a new
tax.
Order imposing
or varying taxes.
3. (1) Subject to the provisions of this Act, where pro-
posals for general or supplementary appropriation of public
funds are made to the House of Representatives and are
embodied in an appropriation or supplementary appropria-
tion Bill, as the case may be, the Cabinet may, for the pur-
pose of raising revenue to meet the expenditure specified
in any such Bill, by Order, provide for the imposition of
any tax or the variation of any existing tax and from the
date of the publication of the Order in the Gazette or such
later date as may be specified in the Order (hereinafter
referred to as "the commencement of the Order") the tax
as imposed or varied by the Order shall be payable.
(2) In the case of the imposition of any tax under subsec-
tion (1) the Order shall, subject to the provisions of this Act,
have effect for a period expiring at the end of six months
after the commencement of the Order.
(3) An Order or any provision of an Order imposing
a tax shall cease to have effect if any Act comes into opera-
tion imposing with or without modification, any such tax.
(4) Where any provision in an Order imposing a tax
is omitted from a Bill or if included in a Bill is rejected during
the passage of the Bill through the House, the correspond-
ing provision of the Order shall cease to have effect.
(5) An Order varying an existing tax shall cease to have
effect if the Order is not confirmed, with or without modifica-
tions, by a resolution agreed to by the House within the next
twenty-one days after the commencement of the Order, and
where any provision of the Order is deleted by the resolu-
tion that provision shall cease to have effect.
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Provisional Collection of Taxes (CAP. 35 1 3
4. (1) Where, under section 3 (4) and (5), an Order cases where tax unauthorised and
or any provision thereof ceases to have effect, or the period repayable.
limited by section 3 (2) terminates before the Act comes into
operation imposing the tax, any money paid in pursuance
of the Order or such provision shall be deemed to be an
unauthorised payment or deduction.
(2) Where the tax as imposed or varied by the Order
is modified by the Act imposing the tax, or by the resolu-
tion confirming the Order, as the case may be, any money
which has been paid in pursuance of the Order, which would
not have been payable under the new conditions affecting
the tax, shall be repaid or made good, and any payment
or deduction made in pursuance of the Order s h a ; so far
as it would not have been authorised under the new condi-
tions affecting the tax, be deemed to be an unauthorised pay-
ment or deduction.
5 . An Order under section 3 imposing or varying any content of
Order. tax may contain such conditions affecting the tax as are
appropriate for the purpose of the imposition and collection
of the tax as so imposed or varied.
6 . Nothing in this Act shall be construed as affecting construction.
the powers of the House of Representatives or the Cabinet
under any written law to impose or vary any tax.
7. (1) An Order under section 3 imposing or vary- Amendment of
ing any tax may be added to, varied or otherwise amended Order.
by a subsequent Order made under this section and section 3
at any time before it ceases to have effect under section 3 (3)
and (4) or in the case of an Order varying an existing tax
at any time before it ceases to have effect under section 3 (5)
or at any time after the resolution is agreed to by the House.
(2) For the purpose of conferring any relief from a tax
imposed or varied by an Order under section 3, an Order
under this section and section 3 may be made with retrospec-
tive effect to a date not earlier than the commencement of
the Order so amended.
