Land Tax (Amendment) Act, 2013 (No. 5 of 2013)
颁布于 2013-01-28 · 文本截至 2026-10-01
以研究形式发布的公开法律与官方指引，不构成法律、税务或金融建议。
研究内容本身以英文撰写。标题和标签已翻译，调查结果和引文未翻译。
关于这部法律
- 语言
- English
- 类型
- 法令
- 组织
- Caribbean Community (CARICOM)
- 国家
- 巴巴多斯
- 主题
- Energy, Land and soil
- 关键词
- land tenure, taxes, offences/penalties, renewable energy
在哪里阅读
该法律没有记录来源链接。
文本
所收录的法律原文，按条款排列。每个条款都有自己的链接。
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. ".