Land Tax (Amendment) Act, 2009 (No. 7 of 2009)

Supplement 10 Official Gazette No. 34 dated 6th April, 2009 LAND TAX (AMENDMENT) ACT, 2009- 7 Arrangemellt of Sections Section 1. Shorttitle. 2. Insertionofnew section 28A into Cap. 78A. BARBADOS I assent C. STKAUUHN HUSHANVS Governor-General 30thMarch,2009. 2009-7 An Act to amend the Land Tax Act. (6th April,2009). Commence ment. ENACTED by the Parliament of Barbados as follows: 1. This Act may be cited as the Land Tax (Amendment) Act, 2009. Short title, 2 Insertion ot new section 28A into Cap. 78A. LAND TAX (AMENDMENT) ACT, 2009 - 7 2. The Lund Tax Act is amended by inserting the following new section after section 28: "Waiver of 28A.(J) Subject to subsection (2), where as at penalties 1st March, 2008 an amount payable to the Commissioner and half the 1 . . f f tax i interest. as a pena ty or as mterest In respect 0 arrears 0 tax IS outstanding, (aJ the penalty on the arrears is waived; and (b) 50 per cent of the interest due on the arrears is waived. (2) The waiverreferred to in subsection (1) applies only where the arrears of taxand any outstanding interest in respect thereofis paid not later than 31st March, 2008 .",