Miscellaneous Taxes Amendment Act 1996
The Laws of Bermuda
Annual Volume of Public Acts 1996 : 14

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BERMUDA
1996 : 14

MISCELLANEOUS TAXES AMENDMENT ACT 1996

[Date of Assent 1 July 1996]

WHEREAS it is expedient to amend the Miscellaneous Taxes Act
1976 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 Miscellaneous Taxes Amendment
Act 1996.

Substitution of Tax Commissioner for Accountant General in Part VI
of Act No 17 of 1976
2 The expression "Accountant General" is deleted from Part VI of
the Miscellaneous Taxes Act 1976 ("Part VI") wherever it appears and the
expression "Tax Commissioner" is substituted.

MISCELLANEOUS TAXES AMENDMENT ACT 1996

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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 Part VI is with effect from that
day a reference to the corresponding function of the Tax Commissioner
under that Part.

(2) Without prejudice to the generality of subsection (1), Form 1
in the Schedule to the Tax Appeal Tribunal Procedure Regulations 1981
is amended by deleting the expression "/Accountant General".

Saving
4 Where any right or obligation of any person (including the
Accountant General) under Part VI 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").