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Hotel and Licensed Premises Tax (Amendment) Act 1990

Commencement: 1 October 1990

THE REPUBLIC OF VANUATU

THE HOTEL AND LICENSED PREMISES TAX (AMENDMENT) ACT
NO. 13 OF 1990

Arrangement of Sections

1. Insertion of new section 19A in Chapter 141.
2. Commencement.

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REPUBLIC OF VANUATU

THE HOTEL AND LICENSED PREMISES TAX (AMENDMENT) ACT
No. 13 OF 1990

Assent: 10/9/90
Commencement: 1/10/90

An Act to amend the Hotel and Licensed Premises Tax Act [CAP. 141]

BE IT ENACTED by the President and Parliament as follows:-

INSERTION OF NEW SECTION 19A IN CHAPTER 141

1. The following new section is inserted after section 19 of the Hotel and Licensed Premises Tax Act [CAP. 141]:-

"MINISTERS POWER TO REDUCE TAX

19A. (1) The Minister may by Order reduce the tax payable under this Act in respect of -

(a) any taxable person who is a citizen of Vanuatu;

(b) any goods or services either generally or in relation to a specific taxable person;

Provided that no reduction shall be in excess of 50 per cent of the tax.

COMMENCEMENT

2. This Act shall come into force on the date of its publication in the Gazette.

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