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Trades Tax (Maximum Price of Beer and Cigarettes sold at Certain Places) Regulations, 1998 (Statutory Instrument 51 of 1998)

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This is the latest version of this legislation commenced on 08 Nov 2017.

Seychelles

Customs Management Act, 2011

Trades Tax (Maximum Price of Beer and Cigarettes sold at Certain Places) Regulations, 1998

Statutory Instrument 51 of 1998

  • Commenced on 31 August 1998

  • [This is the version of this document at 8 November 2017.]


**[These regulations were made under section 7 of the Trades Tax Act (Cap 240) and continued under section 272(1) of the Customs Management Act, 2011 (Act 22 of 2011)][SI 51 of 1998][Note: The administering authorities in Seychelles take the view that this SI is no longer in force. Caution is advised accordingly.]


1. Citation

These Regulations may be cited as the Trades Tax (Maximum Price of Beer and Cigarettes sold at Certain Places) Regulations, 1998.

2. Maximum price of beer and cigarettes

(1)The maximum price of beer and cigarettes charged in hotels, guesthouses, restaurants, cafeterias, discotheques, night clubs, dancing halls and bars shall be—
(a)in the case of imported beer and cigarettes, the retail price calculated in accordance with section 7(1)(b) of the Act increased by the relevant percentage of that price; and
(b)in the case of locally produced beer and cigarettes, the purchase price increased by the relevant percentage.
(2)For the purpose of this regulation, “relevant percentage” means 100% in relation to a sale in Mahe, and 107% in relation to a sale on any island other than Mahe; and “purchase price” does not include any deposit.