1985 Ed.]
Air Passenger Departure Tax
[CAP. 140
1
CHAPTER 140
AIR PASSENGER DEPARTURE TAX ORDINANCE
ARRANGEMENT OF SECTIONS
Section
1. Short title
2. Interpretation
3. Imposition of tax
4. Collection of tax
5. Records
6. Returns
7. Assessment and payment of tax
8. Recovery of tax
9. Lien on aircraft
10. Collection fee
11. Appointment of agent
12. Exemption from tax
13. Waiver of tax
14. Refund of tax
15. Offences
16. Arrest
17. Alternative means of collecting tax
18. Liability of an employer
First Schedule Air passenger departure tax
Second Schedule Passengers exempted from liability to pay the tax
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1985 Ed.]
Air Passenger Departure Tax
[CAP. 140
1
CHAPTER 140
AIR PASSENGER DEPARTURE TAX ORDINANCE
ARRANGEMENT OF SECTIONS
:
E
!
:
:
E
Section
1.
2.
3.
Short title
Interpretation
Imposition of tax
:
4.
Collection of tax
5.
Records
E
6.
Returns
7.
Assessment and payment of tax
8.
Recovery of tax
9.
Lien on aircraft
10.
Collection fee
1}
11.
12.
13.
14.
Appointment of agent Exemption from tax
Waiver of tax
Refund of tax
#
:
15.
Offences
16.
Arrest
*
17.
18.
First Schedule
Alternative means of collecting tax
Liability of an employer
Air passenger departure tax
Second Schedule Passengers exempted from liability to pay the tax
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2
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4
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