Miscellaneous Taxes (Passenger Cabin Tax Waiver) Notice
2010
FA E R
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AT F
TQUO U

BERMUDA

MISCELLANEOUS TAXES (PASSENGER CABIN TAX WAIVER) NOTICE 2010

BR 38 / 2010

WHEREAS section 32CA(1) of the Miscellaneous Taxes Act 1976 provides that the
Minister of Finance may, by Notice, grant a full or partial waiver of any liability to passenger
cabin tax if that liability relates to a passenger ship in respect of which the Government has
entered into an agreement which provides incentives for scheduled visits by the ship to
Bermuda with the owner, operator or agent of the ship, and the Minister is satisfied that
the granting of the waiver is required to fulfil the Government’s obligations pursuant to the
agreement;

AND WHEREAS the Government has, in terms of such agreement with Norwegian
Cruise Line, agreed to waive the passenger cabin tax in respect of the last (third) night that
the ship Norwegian Spirit spent docked or anchored in Bermuda during each visit by the
ship in the period 1 May 2009 to 31 October 2009;

NOW THEREFORE, the Minister of Finance, in exercise of the power conferred by
section 32CA of the Miscellaneous Taxes Act 1976, makes the following Notice:

Citation
This Notice may be cited as the Miscellaneous Taxes (Passenger Cabin Tax Waiver)

Notice 2010.

Waiver
Passenger cabin tax is waived in respect of the last (third) night of each visit to

Bermuda by the ship Norwegian Spirit during the period 1 May 2009 to 31 October 2009.

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MISCELLANEOUS TAXES (PASSENGER CABIN TAX WAIVER) NOTICE 2010

Made this 4th day of June, 2010


Minister of Finance

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