Land Tax (Amendment) Act, 2013 (No. 5 of 2013)
Made 2013-01-28 · Text as of 2026-10-01
Public law and official guidance, published as research. Not legal, tax or financial advice.
About this law
- Language
- English
- Kind
- Act
- Organisation
- Caribbean Community (CARICOM)
- Country
- Barbados
- Subjects
- Energy, Land and soil
- Keywords
- land tenure, taxes, offences/penalties, renewable energy
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Text
The law's own text, section by section, as held. Each section has its own link.
1. Short title
2. Amendment of section 6B of Cap. 78A
3. Insertion of new section 28B into Cap. 78A LAND TAX (AMENDMENT) ACT, 2013-5 BARBADOS I assent ELLIOTT F. BELGRAVE Governor-General 28th January, 2013. 2013-5 An Act to amend the Land Tax Act ENACTED by the Parliament of Barbados as follows: Short title I. This Act may be cited as the Land Tax (Amendment) ,4et, 2013. LAND TAX (AMENDMENT) ACT, 2013-5 Amendment of section 68 of Cap. 78A
2. Section 6.8 of the Land Tax Act, Cap. 78A, in this Act referred to as the principal Act, is amended by deleting subsection (1) and substituting the following: "(1) A pensioner shall pay tax at the rate specified under section 6(1), and with effect from 1st April 2011, where the tax is paid at the time prescribed in section 28, the actual amount payable shall be calculated on 40 per cent of the tax demanded.". Insertion of new section 28B into Cap. 78A
3. The principal Act is amended by inserting the following new section after section 28A: "Waiver of penalties and interest 28841) Where at 1st July, 2012 an amount payable to the Commissioner as a penalty or as interest in respect of arrears of tax is outstanding, the penalty on the arrears is waived as well as the interest due on the arrears if the conditions specified in subsection (2) are satisfied. (2) The waiver referred to in subsection (1) applies only where the arrears in respect of the relevant year are paid in Ml not later than 31st July, 2012. ".