Miscellaneous Taxes Amendment Act 2009
MISCELLANEOUS TAXES AMENDMENT ACT 2 0 0 9
1
BERMUDA
2009 : 15
MISCELLANEOUS TAXES AMENDMENT ACT 2009
[Date of assent: 25 March 2009]
[Operative Date: 25 March 2009]
WHEREAS it is expedient to provide a passenger cabin tax
exemption that encourages passenger ships to dock at Hamilton and St.
George’s:
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 2009.
Amends section 32A of Miscellaneous Taxes Act 1976
2 Section 32A of the Miscellaneous Taxes Act 1976 is amended—
(a) in subsection (1), by deleting the words “Passenger cabin
tax” and substituting the words “Subject to subsection
(1A), passenger cabin tax”; and
(b) by inserting, immediately after subsection (1), the
following subsection—
“(1A) Pa s s en ger ca b in ta x is n ot pa ya ble u n der
s u bs ection (1) in res pect of a n y da te, du r in g th e
per iod 1 Apr il 2009 to 31 Ma rch 2012 , on wh ich
th e pa s s en ger s h ip d ocks a t th e City of Ha m ilton
or a t th e Town of St . George .”.
