U.S.A. - Bermuda Tax Convention Amendment Act 1999
U.S.A. - BERMUDA TAX CONVENTION AMENDMENT ACT 1999

1

BERMUDA
1999 : 37

U.S.A.-BERMUDA TAX CONVENTION AMENDMENT ACT 1999

[Date of Assent 8 September 1999]

[Operative Date 8 September 1999]

WHEREAS it is expedient to amend the U.S.A.-Bermuda Tax
Convention Act 1986:

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:

Citation
1 This Act which amends the U.S.A.-Bermuda Tax Convention Act
1986 (hereinafter referred to as "the principal Act") may be cited as the
U.S.A. - Bermuda Tax Convention Amendment Act 1999.

Amends section 4 of principal Act
2 Section 4 of the principal Act is amended in subsection (3)(e), by
deleting all the words beginning with "that the taxpayer" and ending with
"in respect of him" and substituting the words "that the information
sought by the U.S. Government is relevant to the determination of the
liability of the taxpayer.".