Miscellaneous Taxes Amendment Act 2010
MISCELLANEOUS TAXES AMENDMENT ACT 2010
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BERMUDA
2010 : 4
MISCELLANEOUS TAXES AMENDMENT ACT 2010
[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
MISCELLANEOUS TAXES AMENDMENT ACT 2010
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(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.”.