Land Valuation and Tax Amendment Act 1996

Link to law: http://www.bermudalaws.bm/Laws/Annual%20Laws/1996/Acts/Land%20Valuation%20and%20Tax%20Amendment%20Act%201996.pdf

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now
Land Valuation and Tax Amendment Act 1996
The Laws of Bermuda
Annual Volume of Public Acts 1996 : 15

1

61

BERMUDA
1996 : 15

LAND VALUATION AND TAX AMENDMENT ACT 1996

[Date of Assent 1 July 1996]

[Operative Date 24 November 1997]

WHEREAS it is expedient to amend the Land Valuation and Tax
Act 1967 for the purpose of modifying the administration of that Act, and
to make consequential and incidental provision:

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 Land Valuation and Tax
Amendment Act 1996.

Substitution of Tax Commissioner for Accountant General in Act No
227 of 1967
2 The expression "Accountant General" is deleted from the Land
Valuation and Tax Act 1967 ("the Act") wherever it appears (except in
section 51), and the expression "Tax Commissioner" is substituted.

LAND VALUATION AND TAX AMENDMENT ACT 1996

2

62

Consequential and incidental amendment of other references to
functions of Accountant General
3 (1) A reference in a statutory provision in force, or in a legal
instrument in being, immediately before the commencement day to a
function of the Accountant General under the Act (other than a function
under section 51) is with effect from that day a reference to the
corresponding function of the Tax Commissioner under the Act.

(2) Without prejudice to the generality of subsection (1), the
expression "Accountant General" is deleted from the Land Valuation and
Tax (Objections and Appeals) Rules 1967 and the Land Tax (Relief) Act
1968 wherever that expression appears, and the expression "Tax
Commissioner" is substituted.

Saving
4 Where any right or obligation of any person (including the
Accountant General) under the Act was in being immediately before the
commencement day, nothing in this Act affects its continued existence
on and after that day notwithstanding the transfer of functions effected
by this Act, except that the right or obligation is on and after that day to
be enjoyed and enforced by or against the Tax Commissioner instead of
the Accountant General.

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