Trades Tax Act

Act 10 of 1992

Repealed
This Act was repealed on 2012-07-02 by Customs Management Act, 2011.
Citation
Act 10 of 1992
Date
30 June 2012
Language
English
Type
Act
Related documents
Seychelles

Trades Tax Act

Act 10 of 1992

  • Commenced on 15 January 1993
  • [This is the version of this document at 30 June 2012 and includes any amendments published up to 30 June 2014.]
  1. [Repealed by Customs Management Act, 2011 (Act 22 of 2011) on 2 July 2012]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[Repealed by Act 22 of 2011]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The regulations made, certificates and directions issued under the repealed Act shall continue in effect until they are repealed or amended.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Any appointments made under a provision of the repealed Act shall continue to apply as if made under the provisions of the Customs Management Act (Act 22 of 2011).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.
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History of this document

02 July 2012
30 June 2012 this version
Consolidation
15 January 1993
Commenced

Cited documents 1

Act 1
1. Customs Management Act, 2011 15 citations

Documents citing this one 0