1   Short title

   2   Interpretation

   3   Power of House of Representatives to impose cess

   4   Power of Minister to remit cess

   5   Refund of cess paid in error

   6   Students' Loan Bureau is agent of Commissioner

   7   Collection of cess

   8   Returns

   9   Assessment of cess in case of doubt

   10   Objection

   11   Powers of Commissioner

   12   Regulations




[Date of Commencement: 2nd May, 1988]

Act 6 of 1988.

1   Short title

   This Act may be cited as the University Students Cess Act.

2   Interpretation

   In this Act-

   "cess" means the cess imposed by or under this Act;

   "Commissioner" means the Commissioner of Inland Revenue;

   "higher degree" includes a diploma regulated by the Board for Higher Degrees of the University but does not include any other diploma or any certificate;

   "sponsored student" means a person pursuing a course of study ac the University in relation to whom the Government of Jamaica makes a financial contribution to the University towards the cost of the course, but does not include a person pursuing-

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   (a)   a post graduate course of study leading to the award of a higher degree, or

   (b)   any other course of study approved by the Minister by notice published in the Gazette:

   "University" means the University of the West Indies.

3   Power of House of Representatives to impose cess

   (1) The House of Representatives may from time to time by resolution impose a cess to be paid by sponsored students and may revoke, reduce, increase or alter any such cess and may provide for exemptions therefrom.

   (2) Until other provisions are made pursuant to subsection (1), cess shall be paid in accordance with the provisions of the Schedule.

   (3) A resolution under subsection (1) may amend the Schedule.

4   Power of Minister to remit cess

   The Minister may, upon application made by a person liable to pay cess, waive, remit or refund, in whole or in part, any such cess if, in the circumstances of the case, he deems it expedient to do so; and any such waiver, remission or refund may be subject to such special conditions as the Minister may see fit to impose.

5   Refund of cess paid in error

   The Commissioner shall refund any money which he is satisfied has been overpaid as cess at any time within two years after such overpayment has been made.

6   Students' Loan Bureau is agent of Commissioner

   (1) The Students' Loan Bureau is an agent of the Commissioner for the purposes of this Act and as such shall collect and pay to the Commissioner the cess imposed by this Act upon sponsored students.

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