Miscellaneous Taxes (Profession Registration Tax Repeal) Act

Link to law: http://www.bermudalaws.bm/Laws/Annual%20Laws/1996/Acts/Miscellaneous%20Taxes%20%28Profession%20Registration%20Tax%20Repeal%29%20Act.pdf
Published: 1996

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Miscellaneous Taxes (Profession Registration Tax Repeal) Act 1996
The Laws of Bermuda
Annual Volume of Public Acts 1996 : 23

1

167

BERMUDA
1996 : 23

MISCELLANEOUS TAXES (PROFESSION REGISTRATION TAX
REPEAL) ACT 1996

[Date of Assent 31 December 1996]

[Operative Date 31 December 1996]

WHEREAS—

(a) Profession Registration Tax was made law by the
Miscellaneous Taxes Amendment Act 1995 and the
Miscellaneous Taxes Amendment (No 2) Act 1995 but
has not yet become payable; and

(b) it is expedient to repeal that Tax:

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 Miscellaneous Taxes (Profession
Registration Tax Repeal) Act 1996.

Interpretation
2 In this Act—

"the commencement day" means the day on which this Act
comes into operation;

MISCELLANEOUS TAXES (PROFESSION REGISTRATION TAX
REPEAL) ACT 1996

2

168

"the 1995 Acts" means the Miscellaneous Taxes Amendment Act
1995 and the Miscellaneous Taxes Amendment (No 2) Act
1995.

Repeal of Profession Registration Tax
3 (1) Profession Registration Tax ceases to have effect on the
commencement day.

(2) The Miscellaneous Taxes Act 1976, the Taxes Management
Act 1976 and the Miscellaneous Taxes (Rates) Act 1980, notwith-
standing the enactment of the 1995 Acts, continue to have effect on and
after the commencement day as if the 1995 Acts had never been enacted.