3

 

 

Second Session, 47th General Assembly

62 Elizabeth II, 2013

BILL 3

AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT

Received and Read the First Time...................................................................................................

Second Reading.................................................................................................................................

Committee............................................................................................................................................

Third Reading.....................................................................................................................................

Royal Assent......................................................................................................................................

HONOURABLE JEROME P. KENNEDY, Q.C.

Minister of Finance and President of Treasury Board

Ordered to be printed by the Honourable House of Assembly

 

 

EXPLANATORY NOTE

This Bill would amend the Revenue Administration Act to increase the tax on cigarettes, effective March 27, 2013.

A BILL

AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT

Analysis


        1.   S.98 Amdt.
Rate of tax

        2.   Commencement


Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:

SNL2009 cR-15.01 as amended

        1. Paragraph 98(1)(a) of the Revenue Administration Act is repealed and the following substituted:

             (a)  for cigarettes, a tax of $0.205 on every cigarette;

Commencement

        2. This Act shall be considered to have come into force on March 27, 2013.