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Trades Tax (Amendment) Regulations, 2010 (Statutory Instrument 25 of 2010)

Primary work
Customs Management Act, 2011 (Act 22 of 2011)
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This is the latest version of this legislation commenced on 08 Nov 2017.

Seychelles

Customs Management Act, 2011

Trades Tax (Amendment) Regulations, 2010

Statutory Instrument 25 of 2010

  • Commenced on 1 January 2010

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


[These regulations were made under sections 4(2) and 11 of the Trades Tax Act (Cap 240) and continued under section 272(1) of the Customs Management Act, 2011 (Act 22 of 2011.]


1. Citation

These Regulations may be cited as the Trades Tax (Amendment) Regulations, 2010.

2. Exemption for bus services

(1)Fuel purchased by an entity delivering scheduled public bus services and which is subject to control of fares by the Government is exempt from trades tax.
(2)The exemption applies to fuel purchased exclusively for the purpose of discharging the services described in subregulation (1).
(3)All requests for exemption under this regulation shall be endorsed by an officer of the Ministry responsible for Finance authorised in that behalf.

3. Exemption for public utilities

(1)Fuel purchased by an entity delivering public utility services and which is subject to control of charges by the Government is exempt from trades tax.
(2)The exemption applies to fuel purchased exclusively for the purpose of discharging the services described in subregulation (1).
(3)All requests for exemption under this regulation shall be endorsed by an officer of the Ministry responsible for Finance authorised in that behalf.