PROVISIONAL COLLECTION OF TAX ACT

ARRANGEMENT OF SECTIONS

   1   Short title

   2   Interpretation

   3   Orders varying, renewing or imposing tax, to have statutory effect for limited period

   4   Repayment where order varied or ceases to have effect

   5   Provisional deposit of tax when tax is reduced

 

THE PROVISIONAL COLLECTION OF TAX ACT

[Date of Commencement: 30th March, 1973]

Act 13 of 1973.

1   Short title

   This Act may be cited as the Provisional Collection of Tax Act.

2   Interpretation

   In this Act-

   any expression referring to the renewal of a tax shall be deemed to refer also to the reimposition of a tax;

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   "Minister" means the Minister responsible for finance;

   "tax" includes any duty, rate, due, fee or other impost.

3   Orders varying, renewing or imposing tax, to have statutory effect for limited period

   (1) The Minister may make an order providing-

   (a)   for the variation of any tax for the time being in force; or

   (b)   for the renewal for a further period of any tax in force during the previous financial year or which was imposed for any limited period; or

   (c)   for the imposition of any tax, and notwithstanding anything to the contrary the provisions of such an order shall, for the period limited by this section and subject to the provisions of this Act, have effect as if contained in an Act of Parliament.

   (2) Where an order under subsection (1) provides for the renewal of a tax, all enactments which were in force with reference to that tax as last imposed by an Act of Parliament shall, during the period for which the order remains in force and subject to the provisions of this Act, have full force and effect with respect to the tax as renewed by the order.

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