Trades Tax Act

Chapter number: 
240
In force: 
No

 

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CONSOLIDATED TO 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

LAWS OF SEYCHELLES

CHAPTER 240

 

TRADES TAX ACT

[15th January, 1993]

 

REPEALED BY ACT 22.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   The regulations made, certificates and directions issued under the repealed Act shall continue in effect until they are repealed or amended.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   Any appointments made under a provision of the repealed Act shall continue to apply as if made under the provisions of the Customs Management Act (Act 22 of 2011).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.