Revenue Amendment Act 1994
The Laws of Bermuda
Annual Volume of Public Acts 1994 : 7

1

33

BERMUDA
1994 : 7

REVENUE AMENDMENT ACT 1994

[Date of Assent 22 March 1994]

[Operative Date 22 March 1994]

WHEREAS it is expedient to amend the Revenue Act 1898:

Be it enacted by The Queen's Most Excellent Majesty, by and
with the advice and consent of the Senate and the House of Assembly of
Bermuda, and by the authority of the same, as follows:

Short title
1 This Act may be cited as the Revenue Amendment Act 1994.

Amendment of s79 of Act No 16 of 1898
2 Section 79 of the Revenue Act 1898 is amended—

(a) by deleting the words "within 2 or 5 years" from the
headnote;

(b) by deleting the word "two" from subsection (2) and
substituting the word "five";

(c) by adding the following subsections—

" (3) Where goods covered by a manufacturer's
warranty, being goods to which this subsection applies
("the original goods"), have been imported into Bermuda
and then exported from Bermuda for the purpose of

REVENUE AMENDMENT ACT 1994

2

34

being repaired or replaced under the warranty, then the
original goods, or, as the case may be, goods in
substitution for the original goods ("replacement goods"),
shall on importation into Bermuda be exempt from duty
if the Collector of Customs or other proper officer is
satisfied—

(a) in the case of the original goods, that they have
been repaired by the manufacturer;

(b) in the case of replacement goods, that they have
been supplied by the manufacturer in substi-
tution for the original goods,

under and in accordance with the warranty.

(4) Subsection (3) applies to goods to which,
when imported into Bermuda, a warranty from the
manufacturer applied that, if the goods should be
returned to the manufacturer within a certain time as
being defective, the manufacturer would either repair
them free of charge or substitute for them similar goods
free of charge.

(5) In subsections (3) and (4), "to repair" goods
of which a part only is, or parts only are, defective
includes restoring the goods to working order by
replacing that part or those parts.".