Impôts (Temporary Increase of Rates) Ordinance, 2000

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Please note that this Ordinance has been repealed by Order in Council No. X of 2004 - Customs and Excise (General Provisions) (Bailiwick of Guernsey) (Amendment) Law, 2003.

 

The Impôts (Temporary Increase of Rates) Ordinance, 2000

THE STATES, in pursuance of their Resolution of 13th December, 2000 and in exercise of the powers conferred upon them by section 2 of the Impôts (Temporary Increase of Rates) (Guernsey) Law, 1971, as amended[a], hereby order:-

Temporary increase of rates.

1.      The rate of duty chargeable under the Laws relating to the Impôts on goods for the time being in force in respect of any goods described in the first column of the Schedule to this Ordinance shall be the rate specified in relation to goods of that description in the second column of that Schedule.

Extent.

2.      This Ordinance shall have effect in the Island of Guernsey and in the Island of Alderney.

Citation.

3.      This Ordinance may be cited as the Impôts (Temporary Increase of Rates) Ordinance, 2000.

Commencement.

4.      This Ordinance shall come into force on 13th December 2000.

 

 

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SCHEDULE 

Section 1 

Rates of duty on certain descriptions of goods 

Description of goods             

  

Rate of duty 
     

Cigars and cigarettes       

  

£100.91 per kilogram 

Handrolling tobacco             

  

£93.98 per kilogram 

Other manufactured tobacco       

  

£81.52 per kilogram 

Tobacco leaf unstemmed       

  

£90.48 per kilogram 

Tobacco leaf stemmed 

  

£91.39 per kilogram 
   
   
   
   

 

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[a]

Ordres en Conseil Vol. XXIII, p.196; Vol. XXIV, p.236




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