ACT
(Acts 12 of 2014, 12 of 2016, 9 of 2019, 3 of 2020 and 6 of 2021)
Act 12 of 2014 .. in force 30 June 2014 (S.I. 62/2014)
Amended by Act 12 of 2016 .. in force 17 May 2016
Amended by Act 9 of 2019 .. in force 8 February 2019
Amended by Act 3 of 2020 .. in force 23 April 2020
Amended by Act 6 of 2021 .. in force 17 May 2021
ARRANGEMENT OF SECTIONS
| 1. | Short title |
| 2. | Interpretation |
| 3. | Application for an approved development |
| 4. | Supporting Information |
| 5. | Compliance |
| 6. | Exemption: income tax |
| 7. | Value Added Tax |
| 8. | Exemption: other taxes |
| 9. | Exemption: corporate tax |
| 10. | Determination by Cabinet |
| 11. | Order by Minister |
| 12. | Failure to comply with conditions specified by Cabinet |
| 12A. | Other tax reliefs and exemptions |
| 13. | Exemption for financial institutions |
| 14. | Monitoring of compliance |
| 15. | Sale or transfer of an approved development |
| 16. | Provisions of other Acts |
| 17. | Amendment of Schedules |
| 18. | Regulations |
| 19. | Savings |
| Schedule 1 | |
| Schedule 2 | |
AN ACT to facilitate the further development of the tourism sector and to provide for special incentives, tax relief and exemptions for proposed, new and existing tourism projects and for related matters.
Commencement [30 June 2014]