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Trades Tax Act (Act 10 of 1992)

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This is the latest version of this legislation commenced on 30 Jun 2012.

Seychelles

Trades Tax Act

Act 10 of 1992

  • Commenced on 15 January 1993

  • [This is the version of this document at 30 June 2012.]


[Act 10 of 1992; Act 20 of 1994; Act 6 of 2001; SI. 6 of 2004; SI 39 of 2004; SI. 10 of 2005; SI. 51 of 2005; SI. 53 of 2005; SI. 60 of 2005; SI. 37 of 2006; SI. 41 of 2006; SI. 44 of 2006; SI. 26 of 2007; SI. 30 of 2007; SI. 31 of 2007; SI. 30 of 2007; SI. 41 of 2007; SI. 16 of 2008; SI. 32 of 2008; SI. 35 of 2008; SI. 36 of 2008; SI. 48 of 2008; SI. 55 of 2008; SI. 60 of 2008; SI. 61 of 2008; SI. 62 of 2008; Act 22 of 2011]

[Repealed by Act 22 of 2011]

1.

The regulations made, certificates and directions issued under the repealed Act shall continue in effect until they are repealed or amended.

2.

Any appointments made under a provision of the repealed Act shall continue to apply as if made under the provisions of the Customs Management Act (Act 22 of 2011).

3.

The repeal of the Act does not affect—

(a)proceedings commenced in any Court before the commencement of the Customs Management Act (Act 22 of 2011).
(b)any information submitted by any officer in respect of an alleged offence committed before the commencement of the Customs Management Act (Act 22 of 2011).
(c)any right or proceedings relating to a refund, remission, or drawback of duty or tax under any of the trades tax regulations before the commencement of the Customs Management Act (Act 22 of 2011).
(d)any right to recover money under the trades tax regulations whether paid before or after the commencement of the Customs Management Act (Act 22 of 2011).
(e)the condemnation of any goods in accordance with trade tax regulations.

4.

A person who, immediately before the commencement of the Customs Management Act (Act 22 of 2011), was an officer appointed in accordance with the Trades Tax Act shall be deemed to be an officer appointed by the Revenue Commissioner.