23 of 2013 hotel and restaurant (variation of rates of tax) reg 2013

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HOTEL AND RESTAURANT (VARIATION OF RATES OF TAX) REGULATIONS 2013 Arrangement of Regulations

Regulation 1. 2. 3.

Citation and commencement Sections 6 and 26 of the Ordinance amended Revocation


HOTEL AND RESTAURANT (VARIATION OF RATES OF TAX) REGULATIONS 2013 (Legal Notice 23 of 2013) Cap19.09

MADE by the Governor under sections 7 and 26(3) of the Hotel and Restaurant (Taxation) Ordinance.

Citation and commencement

1. These Regulations may be cited as the Hotel and Restaurant (Variation of Rates of Tax) Regulations 2013 and shall come into operation on 1st July 2013.

Sections 6 and 26 amended

2. The Hotel and Restaurant (Taxation) Ordinance is amended— (a) in section 6(1) by deleting the words “eleven per cent” and substituting “twelve per cent”; (b) in section 26(2) by deleting the words “eleven per cent” and substituting “twelve per cent”.

Revocation

3. The Hotel and Restaurant (Taxation) Ordinance (Amendment) Regulations 2013 (L.N.13 of 2013) are hereby revoked.

MADE this 24th day of May 2013.

DAMIAN RODERIC TODD GOVERNOR


EXPLANATORY NOTE (This note is not part of the Regulations) The Hotel and Restaurant (Variation of Rates of Tax) Regulations 2013 will increase the rate of accommodation and restaurant tax from 11% to 12% with effect from 1st July 2013.


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