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Miscellaneous Taxes Amendment Act 2010

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Miscellaneous Taxes Amendment Act 2010



2010 : 4


[Assent Date: 8 March 2010]

[Operative Date: 8 March 2010]

WHEREAS it is expedient to provide for a passenger cabin tax

waiver that encourages passenger ships to visit Bermuda;

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 2010.

Inserts section 32CA in Miscellaneous Taxes Act 1976

2 The Miscellaneous Taxes Act 1976 is amended by, immediately

after section 32C, inserting the following—

“Waiver of tax liability by Minister

32CA (1) Notwithstanding section 32A(1), the Minister may,

by Notice, grant a full or partial waiver of any liability to

passenger cabin tax if—

(a) that liability relates to a passenger ship in respect

of which the Government has entered into an

agreement with the owner, operator or agent of

the ship, which agreement provides incentives for

scheduled visits by the ship to Bermuda; and



(b) the Minister is satisfied that the granting of the

waiver is required to fulfil the Government’s

obligations pursuant to the agreement.

(2) A waiver under subsection (1)—

(a) may be granted with effect from a date not earlier

than 1 January 2009;

(b) subject to paragraph (a), shall be for such period

as may be determined by the Minister; and

(c) may contain such other conditions as the Minister

considers appropriate.

(3) Where a waiver of any liability to passenger cabin

tax under subsection (1) is granted—

(a) a person by whom the tax is otherwise payable

shall produce to the Commissioner a copy of the

Notice under subsection (1), and such other

evidence that the tax is not payable as the

Commissioner may require; and

(b) any tax in respect of which the waiver has effect

from a date before it was granted, and which has

already been paid shall, subject to paragraph (a),

be refunded to the person entitled thereto.

(4) A Notice under subsection (1) is subject to the

negative resolution procedure.”.