ACT
(Acts 16 of 2023 and 21 of 2023 and Statutory Instruments 95/2023 and 103/2023)
Act 16 of 2023 .. in force 2 August 2023
Amended by Act 21 of 2023 .. in force 15 September 2023
Amended by S.I. 95/2023 .. in force 31 July 2023
Amended by S.I. 103/2023 .. in force 14 August 2023
ARRANGEMENT OF SECTIONS
PRELIMINARY
| 1. | Short title |
| 2. | Interpretation |
PART 1
IMPOSITION, PAYMENT AND COLLECTION OF LEVY ON GOODS
| 3. | Health and citizen security levy on goods |
| 4. | Rate of levy on goods |
| 5. | Payment of the levy on goods |
| 6. | Administration, imposition and collection of the levy on goods |
| 7. | Power of Comptroller of Customs |
PART 2
IMPOSITION, PAYMENT AND COLLECTION OF LEVY ON SERVICES
| 8. | Health and citizen security levy on services |
| 9. | Rate of levy on services |
| 10. | Payment of the levy on services by registered person |
| 11. | Power of Comptroller of Inland Revenue |
| 12. | Administration, imposition and collection of the levy on services |
PART 3
MISCELLANEOUS
| 13. | Evasion of payment and collection of the levy |
| 14. | Impeding administration of this Act |
| 15. | Exempted goods and services |
| 16. | Variation of the levy |
| 17. | Amendment of Schedule 1, Schedule 2 and Schedule 3 |
| 18. | Regulations |
| Schedule 1 | |
| Schedule 2 | |
| Schedule 3 | |
AN ACT to provide for the imposition, payment and collection of a health and citizen security levy and for related matters.
Commencement [2 August 2023]