Taxes, Duties and Impôts (Domestically Produced Goods) (Guernsey) Law, 2001

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Please note that this Law has been repealed by Order in Council No. X of 2004 - Customs and Excise (General Provisions) (Bailiwick of Guernsey) (Amendment) Law, 2003.

 

PROJET DE LOI

ENTITLED

The Taxes, Duties and Impôts (Domestically-produced Goods) (Guernsey) Law, 2001

THE STATES, in pursuance of their Resolution of the 14th December, 2000[a], have approved the following provisions which, subject to the Sanction of Her Most Excellent Majesty in Council, shall have force of law in the Islands of Guernsey, Herm and Jethou.

Taxes, duties and impôts on domestically-produced goods.

1.      Any power conferred on the States to levy any tax, duty or impôt on goods of any description imported into Guernsey shall be construed as including the like power, exercisable by Ordinance -

(a)      to levy that tax, duty or impôt;

(b)      thereafter to vary the rate at which that tax, duty or impôt is levied;

(b)      to make such provision as may appear necessary or expedient for securing the due collection of that tax, duty or impôt;

on, and in relation to, goods of that description produced in Guernsey, Herm and Jethou.

Regulation of production of domestically-produced cider.

2.      The States may by Ordinance make such provision as they think fit for the regulation of the production in Guernsey, Herm and Jethou of cider; and an Ordinance under this section may, without limitation, provide that the provisions of the "Ordonnance portant règlement pour la perception de l'Impôt sur la Bière brassée dans l'Île"[b] as from time to time amended or re-enacted (with or without modification) shall apply, subject to such exceptions, adaptations and modifications as may be specified in the Ordinance, in relation to cider as they apply in relation to beer.

General powers as to Ordinances.

3.      An Ordinance made under or by virtue of this Law may be amended or repealed by a subsequent Ordinance so made.

Citation.

4.      This Law may be cited as the Taxes, Duties and Impôts (Domestically-produced Goods) (Guernsey) Law, 2001. 

 

table
[a]

Article I.2 of Billet d'État No. XXIV of 2000.
[b]

Recueil d'Ordonnances Tome V, p. 282; Tome XXV, p. 126.




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