Passenger Tax Amendment Act 1996

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

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Passenger Tax Amendment Act 1996
The Laws of Bermuda
Annual Volume of Public Acts 1996 : 13

1

57

BERMUDA
1996 : 13

PASSENGER TAX AMENDMENT ACT 1996

[Date of Assent 1 July 1996]

[Operative Date ]

WHEREAS it is expedient to amend the Passenger Tax Act 1972
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 Passenger Tax Amendment Act
1996.

Substitution of Tax Commissioner for Accountant-General in Act
No. 92 of 1972
2 The expression "Accountant-General" is deleted from the
Passenger Tax Act 1972 ("the Act") wherever it appears and the
expression "Tax Commissioner" is substituted.

PASSENGER TAX AMENDMENT ACT 1996

2

58

Consequential and incidental amendment of other references to
functions of Accountant-General
3 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 is with effect from that
day a reference to the corresponding function of the Tax Commissioner
under the Act.

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").