Payroll Tax Rates Amendment Act 1997

Link to law: http://www.bermudalaws.bm/Laws/Annual%20Laws/1997/Acts/Payroll%20Tax%20Rates%20Amendment%20Act%201997.pdf

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Payroll Tax Rates Amendment Act 1997
THE PAYROLL TAX RATES AMENDMENT ACT 1997

1

BERMUDA
1997 : 9

THE PAYROLL TAX RATES AMENDMENT ACT 1997

[Date of Assent 27 March 1997]

[Operative Date 1 April 1997]

WHEREAS it is expedient to amend the Payroll Tax Rates Act
1995:

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 Payroll Tax Rates Amendment Act
1997.

Amendment of s 5 of Act No 17 of 1995
2 Section 5 of the Payroll Tax Rates Act 1995 is amended—

(a) in Class B by deleting the words "sporting, cultural" from
paragraph (d) and substituting the word "sporting";

(b) by deleting Class C and substituting the following—

"Class C

(a) the Government

THE PAYROLL TAX RATES AMENDMENT ACT 1997

2

(b) a parish council

(c) a Government Board

(d) the Bermuda College

(e) a school which is operated with the
consent of the Minister responsible for
Education under the Schools Act 1926, or
was in existence at the commencement of
that Act

(f) a body (whether incorporated or not)
which in the Minister's opinion has been
established principally for religious
purposes, but as respects only such
aspects of its affairs as do not consist of or
involve carrying on business of a
commercial character

(g) a charitable organization registered under
the Charities Act 1978

(h) a cultural organization which in the
Minister's opinion (arrived at after
consultation with the Minister responsible
for Cultural Affairs) is carried on otherwise
than for the purpose of gain by its
individual members

(i) the Bermuda Festival Ltd. 4.5%".

Commencement
3 This Act comes into operation on 1 April 1997.