Miscellaneous Taxes (Hospital Levy Rates Increase) Validation Act 1995

Link to law: http://www.bermudalaws.bm/Laws/Annual%20Laws/1995/Acts/Miscellaneous%20Taxes%20%28Hospital%20Levy%20Rates%20Increase%29%20Validation%20Act%201995.pdf

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Miscellaneous Taxes (Hospital Levy Rates Increase Validation) Act 1995
The Laws of Bermuda
Annual Volume of Public Acts 1995 : 27

1

153

BERMUDA
1995 : 27

MISCELLANEOUS TAXES (HOSPITAL LEVY RATES INCREASE)
VALIDATION ACT 1995

[Date of Assent 26 June 1995]

[Operative Date 26 June 1995]

ARRANGEMENT OF SECTIONS

1 Citation
2 Interpretation
3 Validation of hospital levy

rates increase

4 Court proceedings,
recovery, etc.

WHEREAS it is expedient to validate certain rates of hospital levy
under the Miscellaneous Taxes (Rates) Act 1980 and to make provision
for connected matters:

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:—

Citation
1 This Act may be cited as the Miscellaneous Taxes (Hospital Levy
Rates Increase) Validation Act 1995.

MISCELLANEOUS TAXES (HOSPITAL LEVY RATES INCREASE)
VALIDATION ACT 1995

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154

Interpretation
2 In this Act—

"the Commissioner" means the person holding the office of Tax
Commissioner; and

"the 1980 Act" means the Miscellaneous Taxes (Rates) Act 1980.

Validation of hospital levy rates increase
3 (1) Section 6(1) and (2) of the 1980 Act (5% hospital levy
payable in respect of employees, etc.) shall be deemed to have been
amended with effect from 1 April 1994 by deleting "5%" and substituting
"6%".

(2) Without prejudice to the generality of subsection (1), where
prior to the enactment of this Act—

(a) a payment was received by the Commissioner as being
money payable in respect of hospital levy; and

(b) the payment exceeded the amount which the
Commissioner was authorised to require by virtue of
section 6(1) or (2) of the 1980 Act,

the payment shall be deemed to have been lawfully required and received
by the Commissioner in so far as it would have been so lawfully required
and received under that section as deemed to have been amended by
subsection (1).

(3) Nothing in this section shall be construed as affecting the
repeal, by section 26(1)(b) of the Payroll Tax Act 1995, of section 6(1) and
(2) of the 1980 Act as deemed to have been amended by this Act.

Court proceedings, recovery, etc.
4 (1) For the avoidance of doubt it is hereby declared that any
proceedings commenced on or after 1 April 1994 which relate to section
6(1) or (2) of the 1980 Act, shall, on and after the enactment of this Act
be determined in accordance with the amendments deemed to have been
made to that section by section 3.

(2) Where, before the enactment of this Act, a final order has
been made in any such proceedings, then, if on the application of a party
to those proceedings the court by which the order was made determines
that the order would not have been made if this Act had been enacted
before such proceedings were commenced, the court—

(a) shall rescind the order; and

The Laws of Bermuda
Annual Volume of Public Acts 1995 : 27

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(b) if any sum has been paid thereunder before the
rescission takes effect, shall make an order directing the
sum to be repaid.

(3) For the avoidance of doubt it is hereby declared that, where
a sum is expressed by the Commissioner, whether by notification or
otherwise, to be payable in respect of any tax period and the sum—

(a) is not one which the Commissioner was authorised to
require under section 6(1) or (2) of the 1980 Act before
the enactment of this Act; but

(b) is one which he would have been authorised to require
under that section as deemed to have been amended by
section 3,

then, if payment of the sum (in so far as it remains unpaid) is required
by or on behalf of the Commissioner it shall be deemed to be lawfully
required, and the sum shall be recoverable by the Crown accordingly.

(4) In this section—

(a) "order" includes judgment, and references to the making
of an order shall be construed accordingly; and

(b) "tax period" has the meaning assigned to that expression
by section 28 of the Miscellaneous Taxes Act 1976.

MISCELLANEOUS TAXES (HOSPITAL LEVY RATES INCREASE)
VALIDATION ACT 1995

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