Revenue Amendment Act 1995
The Laws of Bermuda
Annual Volume of Public Acts 1995 : 4

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15

BERMUDA
1995 : 4

REVENUE AMENDMENT ACT 1995

[Date of Assent 22 March 1995]

[Operative Date 22 December 1995]

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 1995.

Amends s 2 of 1898 : No. 16
2 Section 2 of the Revenue Act 1898 ("the Act") is amended by
inserting the following definition in its proper alphabetical place—

""prescribed fee" means the fee prescribed under the Government
Fees Act 1965.".

Amends s 50 of Act
3 Subsection (1) of section 50 of the Act is amended by inserting
the words "and payment of the prescribed fee" immediately after the word
"application".

REVENUE AMENDMENT ACT 1995

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16

Amends s 82
4 Section 82 of the Act is amended by adding to the section the
following subsections—

" (6) Any customs officer may in the execution of his
duties as such lock up, seal or mark, or by the use of any other
device secure—

(a) any goods; or

(b) any place or container having in it any goods
imported into these Islands.

(7) Where any lock, seal, mark or other device has
been used by a customs officer to secure any such goods, place
or container, then, if, without the authority of the proper
officer—

(a) that lock, seal, mark or other device is wilfully
removed or destroyed, or tampered with; or

(b) at any time before that lock, seal, mark or other
device is lawfully removed, any of those goods,
or any goods in any such place or container, are
wilfully removed by any person,

then that person, and the person then in charge of the goods,
shall be guilty of an offence against this Act, and shall be liable
on conviction by a court of summary jurisdiction to a fine not
exceeding five thousand dollars or, at the election of the Collector
of Customs, three times the value of the goods; and the goods
shall be forfeited.".

Commencement
5 This Act comes into operation on such day as the Minister of
Finance may appoint by notice published in the Gazette.