TURKS AND CAICOS ISLANDS CRUISE SHIPS (EXEMPTION FROM STATUTORY PROVISIONS) ORDER 2015 (Legal Notice 23 of 2015) ARRANGEMENT OF PARAGRAPHS PARAGRAPH
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Short title and commencement Exemption of cruise ship, etc. from certain enactments Exemption of cruise ship passengers from tourism tax
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CRUISE SHIPS (EXEMPTION FROM STATUTORY PROVISIONS) ORDER 2015 (Legal Notice 23 of 2015) MADE by the Minister under section 3 of the Cruise Ships (Exemption from Statutory Provisions) Ordinance.
Citation and commencement 1. This Order may be cited as the Cruise Ships (Exemption from Statutory Provisions) Order 2015 and shall come into operation on publication in the Gazette.
Exemption of cruise ship, etc. from certain enactments 2. The owners and operators of any cruise ship using the dock are exempt, in respect of anything done or to be done on board the ship, from the requirements of the following Ordinances, that is to say— (a) the Hotel and Tourism (Taxation) Ordinance; (b) the Tourism Ordinance;
Accommodation
(Licensing)
(c) the Passenger Tax Ordinance; (d) the Casinos Ordinance; (e) the Liquor Licensing Ordinance; and (f) the Gaming Machines Ordinance.
Exemption of cruise ship passengers from tourism tax 3. The passengers of cruise ships using the dock are exempt from liability to pay tax under the Hotel and Tourism (Taxation) Ordinance in respect of tourism services. __________ MADE this 17th day of March 2015.
CHARLES WASHINGTON MISICK MINISTER RESPONSIBLE FOR FINANCE
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EXPLANATORY NOTE (This Note is not part of the Order) This Order will exempt cruise ships and passengers while on board the cruise ships from the provisions of certain Ordinances, including Ordinances which require licences for the business and entertainment activities on board the cruise ship while it is visiting the Islands. This Order will further exempt cruise ships passengers from liability to pay tourism tax under the Hotel and Tourism (Taxation) Ordinance.
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