i e AT 35 of 1986 ALCOHOLIC LIQUOR DUTIES ACT 1986

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "i e AT 35 of 1986 ALCOHOLIC LIQUOR DUTIES ACT 1986"

Transcription

1 i e AT 35 of 1986 ALCOHOLIC LIQUOR DUTIES ACT 1986

2

3 Aloholi Liquor Duties At 1986 Index i e ALCOHOLIC LIQUOR DUTIES ACT 1986 Index Setion Page PART I PRELIMINARY 9 1 The aloholi liquors dutiable under this At Asertainment of strength, volume and weight of aloholi liquors Meaning of and method of asertaining gravity of liquids PART II SPIRITS 13 Charge of exise duty 13 4 Spirits: harge of exise duty Reliefs from exise duty 13 5 [Repealed] A [Repealed] A Exemption from duty on spirits in flavourings Exemption from duty of spirits in artiles used for medial purposes Remission of duty in respet of spirits used for medial or sientifi purposes [Repealed] Remission of duty on spirits for use in art or manufature Relief from duty on imported goods not for human onsumption ontaining spirits Manufature of spirits Liene to manufature spirits Power to make regulations relating to manufature of spirits [Repealed] Distiller s warehouse Raking of duty-paid spirits at distillery Offenes in onnetion with removal of spirits from distillery, et Retifying and ompounding of spirits Retifier s and ompounder s lienes Regulation of retifying and ompounding Penalty for exess or defiieny in retifier s stok AT 35 of 1986 Page 3

4 Index Aloholi Liquor Duties At [Repealed] [Repealed] [Repealed] General provisions relating to manufature of spirits and British ompounds [Repealed] Penalty for unlawful manufature of spirits, et General provisions relating to spirits [Repealed] [Repealed] [Repealed] Restritions on use of ertain goods relieved from spirits duty Prohibition of grogging [Repealed] PART III BEER 25 Charge of exise duty General beer duty Beer from small breweries 26 31A Beer from small breweries: introdutory B Interpretation of provisions relating to small brewery beer C Meaning of small brewery beer : beer from singleton breweries D Rate of general beer duty for small brewery beer (other than lower strength beer) from singleton breweries E Meaning of small brewery beer : beer from o-operated breweries F Rate of general beer duty for small brewery beer (other than lower strength beer) from o-operated breweries G Assessments where inorretly low rate of duty applied Power to vary rates 35 31H Power to vary redued rate provisions High strength beer duty to 35 [Repealed] Reliefs from exise duty Exemption from duty of beer produed for private onsumption A Suspension of duty: registration of persons and premises Drawbak on exportation, removal to warehouse, shipment as stores, et [Repealed] Remission or repayment of duty on beer used for purposes of researh or experiment Repayment of duty on beer used in the prodution or manufature of other beverages, et Remission or repayment of duty on spoilt beer Registration of produers of beer [Repealed] Page 4 AT 35 of 1986

5 Aloholi Liquor Duties At 1986 Index 44 Beer regulations Drawbak allowable to registered brewer [Repealed] [Repealed] and 49 [Repealed] PART IV WINE AND MADE-WINE Wine: harge of exise duty Made-wine: harge of exise duty A [Repealed] B Cider labelled as made-wine Power to regulate making of wine and made-wine and provide for harging duty thereon Mixing of made-wine and spirits in warehouse Mixing of wine and spirits in warehouse Rendering imported wine or made-wine sparkling in warehouse Repayment of duty on imported wine or made-wine used in the prodution or manufature of other beverages, et Remission or repayment of duty on spoilt wine or made-wine PART V CIDER Exise duty on ider A Meaning of sparkling et in setion B Cider labelled as strong ider Repayment of duty on imported ider used in the prodution or manufature of other beverages, et Remission or repayment of duty on spoilt ider PART VI GENERAL CONTROL PROVISIONS 50 Sale of dutiable aloholi liquors 50 60A Blending of aloholi liquors B Aloholi ingredients relief [Repealed] [Repealed] [Repealed] Liene or authority to manufature and deal wholesale in denatured alohol A Retail ontainers of ertain aloholi liquors to be stamped Power to make regulations relating to denatured alohol Defaults in respet of denatured alohol Inspetion of premises, et Prohibition of use of denatured alohol, et. as a beverage or mediine A Denatured alohol B Denatured alohol exemption from duty Still lienes 59 AT 35 of 1986 Page 5

6 Index Aloholi Liquor Duties At Liene for keeping still otherwise than as a distiller, et [Repealed] Power of entry on premises of person keeping or using still PART VIA 60 WHOLESALING OF CONTROLLED LIQUOR 60 71A Definitions B Further provisions relating to definitions C Approval to arry on ontrolled ativity D The register of approved persons E Regulations relating to approval, registration and ontrolled ativities F Restrition on buying ontrolled liquor wholesale G Offenes H Penalties I Regulations J Groups K Index PART VII MISCELLANEOUS 65 General Publi douments Powers in relation to diretions and lienes Interpretation Management At Sparkling wines Consequential amendments Citation and ommenement SCHEDULE 1 71 TABLE OF RATES OF DUTY ON WINE AND MADE-WINE 71 SCHEDULE 2 71 AMENDMENT OF ENACTMENTS 71 SCHEDULE 2A 72 DUTY STAMPS 72 SCHEDULE 2B 78 PENALTIES FOR CONTRAVENTIONS OF PART VIA 78 SCHEDULE 3 82 ENDNOTES 83 TABLE OF LEGISLATION HISTORY 83 Page 6 AT 35 of 1986

7 Aloholi Liquor Duties At 1986 Index TABLE OF RENUMBERED PROVISIONS 83 TABLE OF ENDNOTE REFERENCES 83 AT 35 of 1986 Page 7

8

9 Aloholi Liquor Duties At 1986 Setion 1 i e ALCOHOLIC LIQUOR DUTIES ACT 1986 Reeived Royal Assent: 24 July 1986 Passed: 21 Otober 1986 Commened: 1 April 1987 AN ACT to make provision relating to the exise duties on spirits, beer, wine, made-wine and ider; to repeal and replae ertain other enatments relating to exise; and to provide for onneted matters. PART I PRELIMINARY 1 The aloholi liquors dutiable under this At [P1979/4/1] (1) Subsetions (2) to (8) define for the purposes of this At the aloholi liquors whih are subjet to exise duty under this At, that is to say () (d) (e) spirits, beer, wine, made-wine, and ider; and in this At dutiable aloholi liquor means any of those liquors and duty means exise duty. (2) Spirits means, subjet to subsetions (7) to (9) spirits of any desription whih are of a strength exeeding 1.2 per ent., () any suh mixture, ompound or preparation made with spirits as is of a strength exeeding 1.2 per ent., or liquors ontained, with any spirits, in any mixture whih is of a strength exeeding 1.2 per ent. 1 AT 35 of 1986 Page 9

10 Setion 1 Aloholi Liquor Duties At 1986 (3) Beer inludes ale, porter, stout and any other desription of beer, and any liquor whih is made or sold as a desription of beer or as a substitute for beer and whih is of a strength exeeding 0.5 per ent. [Repealed] 2 [Repealed] 3 (4) Wine means any liquor whih is of a strength exeeding 1.2 per ent. and whih is obtained from the aloholi fermentation of fresh grapes or of the must of fresh grapes, whether or not the liquor is fortified with spirits or flavoured with aromati extrats. 4 (5) Made-wine means, subjet to subsetion (10) and subsetion 51B(1), any liquor whih is of a strength exeeding 1.2 per ent. and whih is obtained from the aloholi fermentation of any substane or by mixing a liquor so obtained or derived from a liquor so obtained with any other liquor or substane but does not inlude wine, beer, [ ] 5 spirits or ider. 6 (6) Cider means, subjet to setion 51B(1), ider (or perry) whih is of a strength exeeding 1.2 per ent. but less than 8.5 per ent., whih is obtained from the fermentation of apple or pear juie, without the addition at any time of (i) (ii) any aloholi liquor, or any liquor or substane whih ommuniates olour or flavour, other than suh as the Treasury may allow as appearing to it to be neessary to make ider (or perry), () (d) the pre-fermentation mixture for whih satisfies the prefermentation juie requirement, and whih satisfies the final produt juie requirement. For the purposes of this subsetion (i) (ii) (iii) the pre-fermentation mixture for ider (or perry) means the mixture of juie and other ingredients in whih the fermentation from whih the ider (or perry) is obtained takes plae, as that mixture exists immediately before the fermentation proess ommenes, if the ider (or perry) onsists of a blend of two or more liquors onstituting ider (or perry), referenes in this subsetion to the pre-fermentation mixture are to the prefermentation mixtures for eah of those liquors taken as a whole, the pre-fermentation mixture for the ider (or perry) satisfies the pre-fermentation juie requirement if the Page 10 AT 35 of 1986

11 Aloholi Liquor Duties At 1986 Setion 2 (iv) (v) volume of apple or pear juie of a gravity(6) of at least 1033 degrees inluded in the mixture is a volume not less than 35 per ent. of the volume of the pre-fermentation mixture, the ider (or perry) satisfies the final produt juie requirement if the aggregate of the volume of apple or pear juie of a gravity of at least 1033 degrees inluded in the pre-fermentation mixture and the volume of any suh apple or pear juie added after fermentation ommenes is a volume not less than 35 per ent. of the volume of the ider (or perry), and the volume of any juie, the pre-fermentation mixture and the ider (or perry) is to be omputed at 20 C. 7 (7) [Repealed] 8 (8) Methyl alohol, notwithstanding that it is so purified or prepared as to be drinkable, shall not be deemed to be spirits nor shall naptha or any mixture or preparation ontaining naptha or methyl alohol and not ontaining spirits as defined in subsetion (2). (9) [Repealed] 9 (10) The Treasury may by order provide that any beverage of an aloholi strength exeeding 1.2 per ent. but not exeeding 5.5 per ent. whih is made with beer or ider and is of a desription speified in the order shall be deemed to be beer or, as the ase may be, ider, and not to be made-wine Asertainment of strength, volume and weight of aloholi liquors [P1979/4/2] (1) Subjet to subsetions (6) and (7), this setion applies to spirits, anything that would be spirits if it were of a strength exeeding 1.2 per ent., and any fermented liquor other than wash, and liquor shall be onstrued aordingly. 11 (2) For all purposes of this At () exept where some other measure of quantity is speified, any omputation of the quantity of any liquor or of the alohol ontained in any liquor shall be made in terms of the volume of the liquor or alohol, as the ase may be; any omputation of the volume of any liquor or of the alohol ontained in any liquor shall be made in litres as at 20 C; and the aloholi strength of any liquor is the ratio of the volume of the alohol ontained in the liquor to the volume of the liquor (inlusive of the alohol ontained in it); and in this At, unless the ontext otherwise requires AT 35 of 1986 Page 11

12 Setion 3 Aloholi Liquor Duties At 1986 alohol means ethyl alohol; and strength in relation to any liquor, means its aloholi strength omputed in aordane with this setion, the ratio referred to in paragraph () being expressed as a perentage. (3) The Treasury may make regulations presribing the means to be used for asertaining for any purpose the strength, weight or volume of any liquor, and any suh regulations may provide that in omputing for any purpose the strength of any liquor any substane ontained therein whih is not alohol or distilled water may be treated as if it were. (4) Without prejudie to the generality of subsetion (3), regulations under that subsetion may provide that for the purpose of harging duty on any spirits, beer, ider, wine or made-wine ontained in any bottle or other ontainer, the strength, weight or volume of the liquor in that bottle or other ontainer may be asertained by referene to any information given on the bottle or other ontainer by means of a label or otherwise or to any douments relating to the bottle or other ontainer. 12 (5) Different regulations may be made under subsetion (3) for different purposes. (6) Nothing in this setion shall prevent the strength, weight or volume of beer, wine, made-wine or ider from being omputed for the purpose of harging duty thereon by methods other than that provided in this setion. 13 (7) [Repealed] 14 (8) Exept as provided in subsetion (9), where the quantity of alohol ontained in any spirits falls to be omputed in aordane with this setion on or after 1st January 1980 and the quantity of those spirits was last omputed in aordane with this setion before that date the following onversion fator shall be applied in making the firstmentioned omputation, that is to say, one gallon of spirits at proof shall be taken to be equivalent to litres of alohol. 15 (9) The Treasury may, if it thinks fit in any partiular ase, require the quantity of alohol ontained in any spirits falling within subsetion (8) to be omputed in aordane with this setion without applying the onversion fator speified in that subsetion Meaning of and method of asertaining gravity of liquids [P1979/4/3] (1) For the purposes of the Customs and Exise Ats 1986 gravity, in relation to any liquid, means the ratio of the weight of a volume of the liquid to the weight of an equal volume of distilled water, the volume of eah liquid being omputed as at 20 C; Page 12 AT 35 of 1986

13 Aloholi Liquor Duties At 1986 Setion 4 () where the gravity of any liquid is expressed as a number of degrees that number shall be the said ratio multiplied by 1,000; and original gravity, in relation to any liquid in whih fermentation has taken plae, means its gravity before fermentation. (2) The gravity of any liquid at any time shall be asertained by suh means as the Treasury may approve, and the gravity so asertained shall be deemed to be the true gravity of the liquid. (3) Where for any purposes of the Customs and Exise Ats 1986 it is neessary to asertain the original gravity of worts in whih fermentation has ommened or of any liquid produed from suh worts, that gravity shall be determined in suh manner as the Treasury may by regulations presribe. 17 (4) [Repealed] 18 PART II SPIRITS Charge of exise duty 4 Spirits: harge of exise duty [P1979/4/5] There shall be harged on spirits imported; or distilled, or manufatured by any other proess whatsoever, in the Island, a duty of exise at the rate of per litre of alohol in the spirits. 19 Reliefs from exise duty 5 [Repealed] 20 [P1979/4/6] 5A [Repealed] 21 5A Exemption from duty on spirits in flavourings (1) Duty shall not be payable on any spirits ontained in flavourings imported into the Island or used in the prodution of flavourings if the flavourings are for use in the preparation of foods for human onsumption, or AT 35 of 1986 Page 13

14 Setion 6 Aloholi Liquor Duties At 1986 the preparation of any beverage of an aloholi strength not exeeding 1.2 per ent. (2) In subsetion (1), flavourings means any produts falling within CN Code 3302 of the Combined Nomenlature established by Counil Regulation (EEC) No. 2658/87 [OJ No. L.256, , p.1] as amended by Commission Regulation (EC) No. 1832/2002 [OJ No. L.290, , p.3] Exemption from duty of spirits in artiles used for medial purposes [P1979/4/7] Duty shall not be payable on any spirits ontained in an artile imported or delivered from warehouse whih is reognised by the Treasury as being used for medial purposes. 7 Remission of duty in respet of spirits used for medial or sientifi purposes (1) Where a person proposes to use spirits in the manufature or preparation of any artile reognised by the Treasury as being an artile used for medial purposes; or for sientifi purposes, the Treasury may, if it thinks fit and subjet to suh onditions as it sees fit to impose, authorise that person to reeive, and permit the delivery from warehouse to that person of, spirits for that use without payment of the duty hargeable thereon. (2) If any person ontravenes or fails to omply with any ondition imposed under this setion his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties). 23 (3) Subsetion (4) applies if spirits are reeived and delivered in aordane with subsetion (1), () they are not used as proposed, and it is not shown to the satisfation of the Treasury that they an be aounted for by natural waste or other legitimate ause. 24 (4) In suh a ase the Treasury may assess as being exise duty due from the person onerned an amount equal to the duty that would have been hargeable on the spirits if, at the time of delivery from warehouse, they had been delivered for home use and otherwise than in aordane with subsetion (1), and may notify him or his representative aordingly. 25 Page 14 AT 35 of 1986

15 Aloholi Liquor Duties At 1986 Setion 8 8 [Repealed] 26 9 Remission of duty on spirits for use in art or manufature [P1979/4/10] (1) Where, in the ase of any art or manufature arried on by any person in whih the use of spirits is required, it is proved to the satisfation of the Treasury that the use of denatured alohol is unsuitable or detrimental, the Treasury may, if it thinks fit and subjet to suh onditions as it sees fit to impose, authorise that person to reeive, and permit the delivery from warehouse to that person, of spirits for use in that art or manufature without payment of the duty hargeable thereon. 27 (2) If any person ontravenes any ondition imposed under this setion his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties). 28 (3) Subsetion (4) applies if spirits are reeived and delivered in aordane with subsetion (1), () they are not used as proposed, and it is not shown to the satisfation of the Treasury that they an be aounted for by natural waste or other legitimate ause. 29 (4) In suh a ase the Treasury may assess as being exise duty due from the person onerned an amount equal to the duty that would have been hargeable on the spirits if, at the time of delivery from warehouse, they had been delivered for home use and otherwise than in aordane with subsetion (1), and may notify him or his representative aordingly Relief from duty on imported goods not for human onsumption ontaining spirits [P1979/4/11] (1) On the importation of any goods not for human onsumption ontaining spirits as part or ingredient thereof, the Treasury may, subjet to suh onditions as it may think fit to impose, diret the goods to be treated for the purposes of the harge of duty on spirits (and in partiular the harge under setion 132 of the Management At) as not ontaining spirits. (2) Subsetion (3) applies if the Treasury make a diretion under subsetion (1), but it turns out that the goods were for human onsumption. 31 (3) In suh a ase the Treasury AT 35 of 1986 Page 15

16 Setion 11 Aloholi Liquor Duties At 1986 may assess as being exise duty due from the relevant person an amount equal to the duty that would have been hargeable on the goods if the diretion had not been made, and may notify him or his representative aordingly. 32 (4) The referene in subsetion (3) to the relevant person is to the importer or (if different) the person who sought the diretion. 33 Manufature of spirits 11 Liene to manufature spirits [P1979/4/12] (1) No person shall manufature spirits, whether by distillation of a fermented liquor or by any other proess, unless he holds an exise liene granted by the Treasury for that purpose under this setion (referred to in this At as a distiller s liene ). (2) A liene granted under this setion shall expire at the end of November next after it is granted. (3) On any liene granted under this setion there shall be harged an exise liene duty of (4) [Repealed] 35 (5) Where the largest still to be used on any premises in respet of whih a distiller s liene is sought for the manufature of spirits by distillation of a fermented liquor is of less than 18 hetolitres apaity, the Treasury may refuse to grant the liene or may grant it only subjet to suh onditions as it sees fit to impose. 12 Power to make regulations relating to manufature of spirits [P1979/4/13] (1) The Treasury may, with a view to the protetion of the revenue, make regulations () regulating the manufature of spirits, whether by distillation of a fermented liquor or by any other proess; for seuring and olleting the duty on spirits manufatured in the Island; and regulating the removal of spirits from a distillery. (2) Without prejudie to the generality of subsetion (1), regulations under that subsetion may provide for the imposition under the regulations of onditions and restritions relating to the matters mentioned in that subsetion; and Page 16 AT 35 of 1986

17 Aloholi Liquor Duties At 1986 Setion 12 impose or provide for the imposition of requirements on a manufaturer of spirits to keep and preserve reords relating to his business as suh a manufaturer and to produe them to an offier when required to do so for the purpose of allowing him to inspet them, to opy or take extrats from them or to remove them at a reasonable time and for a reasonable period. (3) Where any douments removed under the powers onferred by subsetion (2) are lost or damaged, the Treasury shall be liable to ompensate their owner for any expense reasonably inurred by him in replaing or repairing the douments. (4) Where the Treasury is satisfied that any proess of manufature arried on by any person involving the manufature of spirits is primarily direted to the prodution of some artile other than spirits; or the Treasury sees fit in the ase of any person manufaturing spirits by any proess other than distillation of a fermented liquor, it may diret that, subjet to ompliane with suh onditions as it thinks proper to impose, suh of the provisions of this At relating to the manufature of, or manufaturers of, spirits or suh of any regulations made under this setion as may be speified in the diretion shall not apply in the ase of that person. (5) If the Treasury so direts, spirits manufatured by a proess to whih a diretion under subsetion (4) applies shall be treated as not being within the harge of duty on spirits under setion 4. (6) If, save as provided in subsetion (4), any person ontravenes any regulation made under subsetion (1) or with any ondition, restrition or requirement imposed under suh a regulation his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties), and any spirits, and any vessels, utensils and materials used for distilling or otherwise manufaturing or for preparing spirits, in respet of whih any person ontravenes any suh regulation, ondition, restrition or requirement, shall be liable to forfeiture. 36 (7) [Repealed] 37 (8) If any person in whose ase a diretion is given by the Treasury under subsetion (4) ats in ontravention of any ondition imposed under that subsetion whih is appliable in his ase, his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties), and any spirits in respet of whih any person ontravenes any suh ondition shall be liable to forfeiture. 38 AT 35 of 1986 Page 17

18 Setion 13 Aloholi Liquor Duties At [Repealed] Distiller s warehouse [P1979/4/15] (1) A distiller may provide in assoiation with his distillery a plae of seurity for the deposit of spirits manufatured at that distillery and, if that plae is approved by the Treasury and entry is made thereof by the distiller, may deposit therein without payment of duty any spirits so manufatured. (2) The Treasury may approve suh plae of seurity for suh periods and subjet to suh onditions as it thinks fit. (3) A plae of seurity for the time being approved by the Treasury under subsetion (2) is referred to in this At as a distiller s warehouse. (4) [Repealed] 40 (5) Where, after the approval of a distiller s warehouse, the distiller by whom it is provided makes, without the previous onsent of the Treasury, an alteration in or addition to that warehouse, the making of the alteration or addition shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties). 41 (6) The Treasury may make regulations () regulating the warehousing of spirits in a distiller s warehouse; permitting, in so far as it appears to it neessary in order to meet the irumstanes of any speial ase and subjet to suh onditions as it sees fit to impose, the deposit by a distiller in his distiller s warehouse without payment of duty of spirits other than spirits manufatured at the distillery assoiated with that warehouse; for seuring the duties on spirits so warehoused; and subjet to any suh regulations, the provisions of Parts VII and X of the Management At, exept setions 93 and 97, shall apply in relation to a distiller s warehouse and spirits warehoused therein as they apply in relation to an exise warehouse approved under subsetion (1) of setion 93 of that At and goods warehoused therein. (7) If any person ontravenes any regulation made under subsetion (6), or any ondition imposed under suh a regulation his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties), and any spirits in respet of whih any person ontravenes any suh regulation or ondition, shall be liable to forfeiture. 42 (8) [Repealed] 43 (9) The Treasury may at any time for reasonable ause revoke or vary the terms of its approval of a distiller s warehouse. Page 18 AT 35 of 1986

19 Aloholi Liquor Duties At 1986 Setion Raking of duty-paid spirits at distillery [P1979/4/16] (1) The Treasury may, with a view to the protetion of the revenue, make regulations regulating the raking at a distillery of duty-paid spirits. (2) If any person ontravenes any regulation made under this setion, his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties), and any spirits in respet of whih any person ontravenes any suh regulation or ondition, shall be liable to forfeiture. 44 (3) If on an offier s taking stok of duty-paid spirits raked at a distillery, a greater quantity of alohol is found at the plae of raking than ought to be there aording to any aounts required by regulations made under this setion to be kept thereof, then duty shall be harged on the exess; and if the exess amounts to more than 1 per ent. of the quantity of alohol lawfully brought into the plae of raking sine stok was last taken, suh quantity of spirits as ontain an amount of alohol equal to that exess shall be liable to forfeiture, and there shall be deemed to have been ondut by the distiller attrating a penalty under setion 9 of the Finane At 1994 (ivil penalties). 45 (4) Subsetion 3 shall not apply where the exess of alohol is less than 3 litres. 16 Offenes in onnetion with removal of spirits from distillery, et [P1979/4/17] (1) If any person () oneals in, or without the onsent of the proper offier removes from, a distillery any wort, wash, low wines, feints or spirits; or knowingly buys or reeives any wort, wash, low wines, feints or spirits so onealed or removed: or knowingly buys or reeives or has in his possession any spirits whih have been removed from the plae where they ought to have been harged with duty before the duty payable thereon has been harged and either paid or seured, not being spirits whih have been ondemned or are deemed to have been ondemned as forfeited, he shall be guilty of an offene under this setion and may be arrested, and the goods shall be liable to forfeiture. 46 (2) A person guilty of an offene under this setion shall be liable AT 35 of 1986 Page 19

20 Setion 17 Aloholi Liquor Duties At 1986 on summary onvition, to a fine of 5,000 or three times the value of the goods, whihever is the greater, or to imprisonment for a term not exeeding 6 months, or to both; or 47 on onvition on information, to a fine, or to imprisonment for a term not exeeding 2 years, or to both. Retifying and ompounding of spirits 17 Retifier s and ompounder s lienes [P1979/4/18] (1) No person shall retify or ompound spirits and keep a still for that purpose unless he holds an exise liene granted by the Treasury under this setion as a retifier. (2) Exept as permitted by the Treasury and subjet to suh onditions as it sees fit to impose, no other person shall ompound spirits unless he holds an exise liene granted by the Treasury under this setion as a ompounder. (3) Any liene granted under this setion shall expire at the end of November next after it is granted. (4) On any liene granted under this setion there shall be harged an exise liene duty of (5) (6) Without prejudie to setion 24 and exept as provided by this setion, if any person retifies or ompounds spirits otherwise than under and in aordane with an exise liene under this At so authorising him, his doing so shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties) Regulation of retifying and ompounding [P1979/4/19] (1) The Treasury may, with a view to the protetion of the revenue, make regulations regulating the retifying and ompounding of spirits; regulating the reeipt, storage, removal and delivery of spirits by retifiers and ompounders. (2) Without prejudie to the generality of subsetion (1), regulations under that subsetion may provide for the imposition under the regulations of onditions and restritions relating to the matters mentioned in that subsetion; and Page 20 AT 35 of 1986

21 Aloholi Liquor Duties At 1986 Setion 19 impose or provide for the imposition under the regulations of requirements on retifiers and ompounders of spirits to keep and preserve reords relating to their business as suh and to produe them to an offier when required to do so for the purpose of allowing him to inspet them, to opy or take extrats from them or to remove them at a reasonable time and for a reasonable period. (3) Where any douments removed under the powers onferred by subsetion (2) are lost or damaged the Treasury shall be liable to ompensate their owner for any expenses reasonably inurred by him in replaing or repairing the douments. (4) If any person ontravenes any regulation made under this setion, or any ondition, restrition or requirement imposed under any suh regulation, his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties), and any spirits and any other artile in respet of whih any person ontravenes any suh regulation, ondition, requirement or restrition, shall be liable to forfeiture. 51 (5) [Repealed] Penalty for exess or defiieny in retifier s stok [P1979/4/20] (1) If at any time when an aount is taken by an offier and a balane struk of the spirits in the stok of a retifier any exess of alohol is found, suh a quantity of spirits as ontains an amount of alohol equal to the exess shall be liable to forfeiture and there shall be deemed to have been ondut by the retifier attrating a penalty under setion 9 of the Finane At 1994 (ivil penalties). 53 (2) If at any time when an aount is taken and a balane struk as aforesaid any defiieny of alohol is found whih annot be aounted for to the satisfation of the Treasury and whih exeeds 5 per ent. of the aggregate of the quantity of alohol in the balane of spirits struk when an aount was last taken; and the quantity of alohol ontained in any spirits sine lawfully reeived by the retifier, there shall be deemed to have been ondut by the retifier attrating a penalty under setion 9 of the Finane At 1994 (ivil penalties). 54 (3) For the purposes of any suh aount and of this setion spirits used by retifier in a warehouse in pursuane of warehousing regulations shall be deemed not to be spirits in his stok as a retifier; and AT 35 of 1986 Page 21

22 Setion 20 Aloholi Liquor Duties At 1986 where a retifier also arries on the trade of a wholesaler of spirits on the same premises, all spirits in his possession (other than spirits so used) shall be deemed to be spirits in his stok as a retifier. 20 [Repealed] [Repealed] 56 [P1979/4/22] 22 [Repealed] 57 General provisions relating to manufature of spirits and British ompounds 23 [Repealed] Penalty for unlawful manufature of spirits, et [P1979/4/25] (1) Save as provided by or under this At, any person who, otherwise than under and in aordane with an exise liene under this At so authorising him () (d) manufatures spirits, whether by distillation of a fermented liquor or by any other proess; or has in his possession or uses a still for distilling, retifying or ompounding spirits; or distils or has in his possession any low wines or feints; or not being a vinegar-maker, produes or makes or has in his possession any wort or wash fit for distillation, 59 shall be guilty of an offene and shall be liable on summary onvition to a fine of 5, (2) Where there is insuffiient evidene to onvit a person of an offene under subsetion (1), but it is proved that suh an offene has been ommitted on some part of premises belonging to or oupied by that person in suh irumstanes that it ould not have been ommitted without his knowledge, that person shall be guilty of an offene and shall be liable on summary onvition to a fine of 1, (3) Any person found on premises on whih spirits are being unlawfully manufatured or on whih a still is being unlawfully used for retifying or ompounding spirits may be arrested. 62 (4) All spirits and stills, vessels, utensils, wort, wash and other materials for manufaturing, distilling or preparing spirits Page 22 AT 35 of 1986

23 Aloholi Liquor Duties At 1986 Setion 25 found in the possession of any person who ommits an offene under subsetion (1); or found on any premises on whih suh an offene has been ommitted, shall be liable to forfeiture. (5) Notwithstanding any other provision of the Customs and Exise Ats 1986 relating to goods seized as liable to forfeiture, any offier by whom any thing is seized as liable to forfeiture under subsetion (4) may at his disretion forthwith spill, break up or destroy that thing. General provisions relating to spirits 25 [Repealed] [Repealed] [Repealed] Restritions on use of ertain goods relieved from spirits duty [P1979/4/33] (1) If any person uses otherwise than for a medial or sientifi purpose () any mixture whih has on importation been relieved to any extent of the duty hargeable in respet of the spirits ontained in it or used in its preparation or manufature by reason of being a mixture whih is reognised by the Treasury as being used for medial purposes; or any artile ontaining spirits whih were exempted from duty under setion 6; or any artile manufatured or prepared from spirits in respet of whih remission of duty has been obtained under setion 7; 66 (d) [Repealed] 67 his doing so shall unless he has omplied with the requirements speified in subsetion (2), attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties), and any artile in his possession in the preparation or manufature of whih the mixture or artile has been used shall be liable to forfeiture. 68 (2) The requirements with whih a person must omply to avoid inurring liability under subsetion (1) are that he must obtain the onsent of the Treasury in writing to the use of the mixture or artile otherwise than for the medial or sientifi purpose; and AT 35 of 1986 Page 23

24 Setion 29 Aloholi Liquor Duties At 1986 he must pay to the Treasury an amount equal to the differene between the duty harged on the mixture and the duty whih would have been hargeable if it had not been a mixture reognised as mentioned in subsetion (1), or to the amount of the duty remitted, as the ase may be. 69 (3) The Treasury may make regulations for the purpose of enforing the provisions of this setion. (4) Regulations under subsetion (3) may in partiular require any person arrying on any trade in whih spirits, or mixtures or artiles ontaining or prepared or manufatured with spirits, are in the opinion of the Treasury likely to be or to have been used to give and verify partiulars of the materials whih he is using or has used and of any suh mixtures or artiles whih he has sold; and to produe any books of aount or other douments of whatever nature relating to any suh materials, mixtures or artiles. (5) If any person ontravenes any regulation made under subsetion (3) his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties). 70 (6) In this setion mixture inludes a preparation and a ompound, and any referene to a mixture or artile inludes a referene to any part thereof. 29 Prohibition of grogging [P1979/4/34] (1) No person shall subjet any ask to any proess for the purpose of extrating any spirits absorbed in the wood thereof; or have on his premises any ask whih is being subjeted to any suh proess or any spirits extrated from the wood of any ask. (2) A ontravention of this setion shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties). 71 (3) All spirits extrated ontrary to this setion and every ask whih is being subjet to any suh proess or whih, being upon premises upon whih spirits so extrated are found, has been subjet to any suh proess shall be liable to forfeiture. Page 24 AT 35 of 1986

25 Aloholi Liquor Duties At 1986 Setion [Repealed] 72 PART III BEER Charge of exise duty 31 General beer duty 73 (1) There shall be harged on beer imported into the Island, or produed in the Island, a duty of exise at the rates speified in subsetion (1AA). 74 (1ZAA) The duty harged by subsetion (1) is referred to in this At as general beer duty. 75 (1AA) The rates at whih general beer duty 76 shall be harged are (za) () in the ase of beer that is of a strength whih exeeds 1.2 per ent. but does not exeed 2.8 per ent., 8.10 per hetolitre per ent. of alohol in the beer; 77 in the ase of beer that is of a strength whih exeeds 2.8 per ent. and is not small brewery beer, per hetolitre per ent. of alohol in the beer; 78 in the ase of small brewery beer that is a of strength whih exeeds 2.8 per ent. and is produed in a singleton brewery, the rate per hetolitre per ent. of alohol in the beer that is given by setion 31D; 79 in the ase of small brewery beer that is a of a strength whih exeeds 2.8 per ent. and is produed in a o-operated brewery, the rate per hetolitre per ent. of alohol in the beer that is given by setion 31F. (1A) No general beer duty shall be hargeable under subsetion (1) on beer whih is of a strength of 1.2 per ent. or less; but any suh beer shall in all other respets be treated as if it were hargeable with a duty of exise. 82 (2) Subjet to the provisions of this At general beer duty on beer produed in, or imported into, the Island shall be harged and paid, and 83 the amount hargeable in respet of any suh duty shall be determined and beome due, in aordane with regulations under setion 44 of this At and setion 143A of the Customs and Exise Management At AT 35 of 1986 Page 25

26 Setion 31 Aloholi Liquor Duties At 1986 Beer from small breweries 85 31A Beer from small breweries: introdutory (1) For the purposes of setion 31(1AA) (but subjet to subsetion(2)) whether beer produed in a singleton brewery is small brewery beer is determined in aordane with setion 31C, and whether beer produed in a o-operated brewery is small brewery beer is determined in aordane with setion 31E. (2) Beer is not small brewery beer if it is produed by a person on any premises in irumstanes in whih he is required to be, but is not, registered under setion 42 in respet of those premises B Interpretation of provisions relating to small brewery beer (1) The following provisions of this setion have effet for the purposes of setion 31(1AA), setion 31A, this setion and setions 31C to 31F. (2) A brewery is a singleton brewery at any partiular time in a alendar year if it is not a o-operated brewery at that time. (3) A brewery is a o-operated brewery at any partiular time in a alendar year if a person who produes beer in the brewery at that time or any earlier time in that year, or a person onneted with suh a person, also produes beer in any other brewery at that time or any earlier time in that year. (4) Brewery means premises (whether or not in the Island) on whih beer is produed and that are situated physially apart from any other premises on whih beer is produed. (5) The standard beer duty rate means the rate of general beer duty speified by setion 31(1AA) 87. (6) Referenes to the grossed-up amount of an estimate of the amount of a brewery s prodution in a alendar year are to the amount given by where E (365 N) x 365 E is the amount of the estimate, and N is the number of days (if any) in the alendar year before the brewery begins to be used as beer-prodution premises. Page 26 AT 35 of 1986

27 Aloholi Liquor Duties At 1986 Setion 31 (7) Referenes to a brewery being used as beer-prodution premises are, in the ase of a brewery in the Island, to there being at least one person who is required to be registered under setion 42 in respet of the brewery. (8) Any question whether a person is onneted with another shall be determined in aordane with setion 119C of the Inome Tax At C Meaning of small brewery beer : beer from singleton breweries (1) This setion applies to beer produed in a brewery at a time in a alendar year ( the urrent year ) when the brewery is a singleton brewery. (2) The beer is small brewery beer if the following onditions are satisfied; but this is subjet to subsetions (9) and (10). (3) The first ondition is that either no beer was produed in the brewery in the previous alendar year ( the previous year ), or the amount of beer produed in the brewery in the previous year was not more than 60,000 hetolitres. 89 (4) For the purposes of subsetion (3), where the brewery was in use as beer-prodution premises during part only of the previous year, the amount of beer produed in the previous year in the brewery shall be taken to have been where A D x 365 A is the amount of beer atually produed in the previous year in the brewery, and D is the number of days in that part of the previous year. (5) The seond ondition is that the amount of the estimate under subsetion (9) of the brewery s prodution in the urrent year is not more than 60,000 hetolitres. 90 (6) The third ondition is that if the brewery begins to be used as beerprodution premises part-way through the urrent year, the grossed-up amount of that estimate is not more than 60,000 hetolitres. 91 (7) The fourth ondition is that less than half of the beer produed in the brewery in the previous year was produed under liene. (8) The fifth ondition is that the beer is not produed under liene. (9) Beer produed in the brewery in the urrent year before the person who first produes beer in the brewery in that year has made a reasonable estimate of the amount of beer that will be produed in the brewery in that year is not small brewery beer. AT 35 of 1986 Page 27

28 Setion 31 Aloholi Liquor Duties At 1986 (10) Beer produed in the brewery in the urrent year after the amount of beer produed in the brewery in the urrent year has reahed 60,000 hetolitres is not small brewery beer. 92 (11) Subsetion (10) is without prejudie to setion 175(4) of the Customs and Exise Management At 1986 (reovery of duty unpaid by reason of untrue doument or statement) D Rate of general beer duty for small brewery beer (other than lower strength beer) from singleton breweries 94 (1) This setion applies to small brewery beer produed in a brewery at a time in a alendar year ( the urrent year ) when the brewery is a singleton brewery. (2) The rate of general beer duty in the ase of that beer ( the brewery rate ) is determined in aordane with this setion, unless the beer is within setion 31(1AA)(za) (rate for lower strength beer) 95. (3) Subsetion (4) applies if beer was produed in the brewery in the previous alendar year ( the previous year ) and the amount produed in the brewery in that year was not more than 5,000 hetolitres, or no beer was produed in the brewery in the previous year and the grossed-up amount of the estimate under setion 31C(9) of the brewery s prodution in the urrent year is not more than 5,000 hetolitres. (4) If this subsetion applies, the brewery rate is 50% of the standard beer duty rate at the time onerned; but this is subjet to rounding under subsetion (7). (5) Subsetion (6) applies if beer was produed in the brewery in the previous year and the amount produed in the brewery in that year was more than 5,000 hetolitres but not more than 30,000 hetolitres, or no beer was produed in the brewery in the previous year and the grossed-up amount of the estimate under setion 31C(9) of the brewery s prodution in the urrent year is more than 5,000 hetolitres but not more than 30,000 hetolitres. (6) If this subsetion applies, the brewery rate is, subjet to rounding under subsetion (7), given by where P 2,500 P x the standard beer duty rate at the time onerned Page 28 AT 35 of 1986

29 Aloholi Liquor Duties At 1986 Setion 31 if this subsetion applies by reason of subsetion (5), P is the amount, in hetolitres, of beer produed in the brewery in the previous year, and if this subsetion applies by reason of subsetion (5), P is the grossed-up amount (expressed in hetolitres) mentioned in subsetion (5). (6A) Subsetion (6B) applies if beer was produed in the brewery in the previous year and the amount produed in the brewery in that year was more than 30,000 hetolitres but not more than 60,000 hetolitres, or no beer was produed in the brewery in the previous year and the grossed-up amount of the estimate under setion 31C of the brewery s prodution in the urrent year is more than 30,000 hetolitres but not more than 60,000 hetolitres. 96 (6B) If this subsetion applies, the brewery rate is, subjet to rounding under subsetion (7), given by P ( % of P in) x the standard beer duty rate at the time onerned P where if this subsetion applies by reason of subsetion (6A), P is the amount, in hetolitres, of beer produed in the brewery in the previous year, and if this subsetion applies by reason of subsetion (6A), P is the grossed-up amount (expressed in hetolitres) mentioned in subsetion (6A). 97 (7) Where a rate given by subsetion (4), (6) or (6B) would (apart from this subsetion) not be a whole number of pennies, the rate given by that subsetion shall be taken to be the rate atually given by that subsetion rounded up to the nearest penny. 98 (8) Where the brewery was in use as beer-prodution premises during part only of the previous year, for the purposes of subsetions (3), (5), (6), (6A) and (6B) the amount of beer produed in the brewery in the previous year shall be taken to have been where A D x 365 A is the amount of beer atually produed in the previous year in the brewery, and D is the number of days in that part of the previous year. 99 AT 35 of 1986 Page 29

30 Setion 31 Aloholi Liquor Duties At E Meaning of small brewery beer : beer from o-operated breweries (1) This setion applies to beer produed in a brewery at a time in a alendar year ( the urrent year ) when the brewery is a o-operated brewery. (2) The beer is small brewery beer if the following onditions are satisfied; but this is subjet to subsetions (10) and (11). (3) In this setion the group means the group of breweries onsisting of the o-operated brewery, and every brewery (other than the o-operated brewery) in whih beer is produed at the time mentioned in subsetion (1), or at any earlier time in the urrent year, by (i) (ii) a person who produes beer in the o-operated brewery at the time so mentioned or at any earlier time in the urrent year, or a person onneted with suh a person; group brewery means a brewery that is in the group; the previous year means the alendar year immediately preeding the urrent year. (4) The first ondition is that either no beer was produed in the previous year in the group, or the amount given by PY + GE is not more than 60,000 hetolitres, where PY is the amount of beer produed in the previous year in the group, and GE is the aggregate of the grossed-up amount of eah estimate that (i) is an estimate for the purposes of subsetion (10) of the amount of the prodution in the urrent year in a group brewery in whih no beer was produed in the previous year, and (ii) is made no later than the time mentioned in subsetion (1). 100 (5) For the purposes of subsetion (4), where a group brewery was in use as beer-prodution premises during part only of the previous year, the amount of beer produed in the previous year in that brewery shall be taken to have been where A D x 365 A is the amount of beer atually produed in the previous year in that brewery, and Page 30 AT 35 of 1986

31 Aloholi Liquor Duties At 1986 Setion 31 D is the number of days in that part of the previous year. (6) The seond ondition is that the aggregate of eah estimate that is an estimate for the purposes of subsetion (10) of the amount of a group brewery s prodution in the urrent year, and is made no later than the time mentioned in subsetion (1), is not more than 60,000 hetolitres. 101 (7) The third ondition is that if any group brewery begins to be used as beer-prodution premises part-way through the urrent year, the aggregate of the grossed-up amount of eah estimate that is an estimate for the purposes of subsetion (10) of the amount of a group brewery s prodution in the urrent year, and is made no later than the time mentioned in subsetion (1), is not more than 60,000 hetolitres. 102 (8) The fourth ondition is that less than half of the beer produed in the previous year in eah group brewery was produed under liene. (9) The fifth ondition is that the beer is not produed under liene. (10) Beer produed in the o-operated brewery at an unestimated time is not small brewery beer; and here unestimated time means a time in the urrent year when there is a group brewery for whih there does not exist a reasonable estimate, made by the person who first produes beer in that brewery in that year, of the amount of beer that will be produed in that brewery in that year. (11) Beer produed in the o-operated brewery in the urrent year after the amount of beer produed in the group in the urrent year has reahed 60,000 hetolitres is not small brewery beer. 103 (12) Subsetion (11) is without prejudie to setion 175(4) of the Customs and Exise Management At 1986 (reovery of duty unpaid by reason of untrue doument or statement) F Rate of general beer duty for small brewery beer (other than lower strength beer) from o-operated breweries 105 (1) This setion applies to small brewery beer produed in a brewery at a time in a alendar year ( the urrent year ) when the brewery is a ooperated brewery. (2) The rate of general beer duty in the ase of that beer ( the brewery rate ) is determined in aordane with this setion unless the beer is within setion 31(1AA)(za) (rate for lower strength beer) 106. (3) In this setion the group means the group of breweries onsisting of AT 35 of 1986 Page 31

i e AT 3 of 1981 ENDANGERED SPECIES (IMPORT AND EXPORT) ACT 1981

i e AT 3 of 1981 ENDANGERED SPECIES (IMPORT AND EXPORT) ACT 1981 i e AT 3 of 1981 ENDANGERED SPECIES (IMPORT AND EXPORT) ACT 1981 Endangered Speies (Import and Export) At 1981 Index i e ENDANGERED SPECIES (IMPORT AND EXPORT) ACT 1981 Index Setion Page 1 Restrition

More information

i e AT 8 of 1938 THE PERSONAL INJURIES (EMERGENCY PROVISIONS) ACT 1939

i e AT 8 of 1938 THE PERSONAL INJURIES (EMERGENCY PROVISIONS) ACT 1939 i e AT 8 of 1938 THE PERSONAL INJURIES (EMERGENCY PROVISIONS) ACT 1939 The Personal Injuries (Emergeny Provisions) At 1939 Index i e THE PERSONAL INJURIES (EMERGENCY PROVISIONS) ACT 1939 Index Setion

More information

i e AT 28 of 1976 EMPLOYERS LIABILITY (COMPULSORY INSURANCE) ACT 1976

i e AT 28 of 1976 EMPLOYERS LIABILITY (COMPULSORY INSURANCE) ACT 1976 i e AT 28 of 1976 EMPLOYERS LIABILITY (COMPULSORY INSURANCE) ACT 1976 Employers' Liability (Compulsory Insurane) At 1976 Index i e EMPLOYERS LIABILITY (COMPULSORY INSURANCE) ACT 1976 Index Setion Page

More information

i e AT 1 of 2012 DEBT RECOVERY AND ENFORCEMENT ACT 2012

i e AT 1 of 2012 DEBT RECOVERY AND ENFORCEMENT ACT 2012 i e AT 1 of 2012 DEBT RECOVERY AND ENFORCEMENT ACT 2012 Debt Reovery and Enforement At 2012 Index i e DEBT RECOVERY AND ENFORCEMENT ACT 2012 Index Setion Page PART 1 INTRODUCTORY 5 1 Short title... 5

More information

i e AT 6 of 2016 CONSUMER PROTECTION (AMENDMENT) ACT 2016

i e AT 6 of 2016 CONSUMER PROTECTION (AMENDMENT) ACT 2016 i e AT 6 of 2016 CONSUMER PROTECTION (AMENDMENT) ACT 2016 Consumer Protetion (Amendment) At 2016 Index i e CONSUMER PROTECTION (AMENDMENT) ACT 2016 Index Setion Page PART 1 INTRODUCTORY 5 1 Short title...

More information

i e AT 3 of 2014 FOREIGN COMPANIES ACT 2014

i e AT 3 of 2014 FOREIGN COMPANIES ACT 2014 i e AT 3 of 2014 FOREIGN COMPANIES ACT 2014 Foreign Companies At 2014 Index i e FOREIGN COMPANIES ACT 2014 Index Setion Page PART 1 OPENING PROVISIONS 5 1 Short title... 5 2 Commenement... 5 3 Interpretation...

More information

i e AT 1 of 1918 THE REGISTRATION OF BUSINESS NAMES ACT 1918

i e AT 1 of 1918 THE REGISTRATION OF BUSINESS NAMES ACT 1918 i e AT 1 of 1918 THE REGISTRATION OF BUSINESS NAMES ACT 1918 The Registration of Business Names At 1918 Index i e THE REGISTRATION OF BUSINESS NAMES ACT 1918 Index Setion Page 1 Short title... 5 2 Interpretation

More information

i e AT 11 of 2006 INSURANCE COMPANIES (AMALGAMATIONS) ACT 2006

i e AT 11 of 2006 INSURANCE COMPANIES (AMALGAMATIONS) ACT 2006 i e AT 11 of 2006 INSURANCE COMPANIES (AMALGAMATIONS) ACT 2006 Insurane Companies (Amalgamations) At 2006 Index i e INSURANCE COMPANIES (AMALGAMATIONS) ACT 2006 Index Setion Page 1 Orders in respet of

More information

i e AT 6 of 2001 REHABILITATION OF OFFENDERS ACT 2001

i e AT 6 of 2001 REHABILITATION OF OFFENDERS ACT 2001 i e AT 6 of 2001 REHABILITATION OF OFFENDERS ACT 2001 Rehabilitation of Offenders At 2001 Index i e REHABILITATION OF OFFENDERS ACT 2001 Index Setion Page 1 Rehabilitated persons and spent onvitions...

More information

AT 6 OF 2012 GAMBLING DUTY ACT 2012

AT 6 OF 2012 GAMBLING DUTY ACT 2012 i e AT 6 OF 2012 GAMBLING DUTY ACT 2012 Gambling Duty At 2012 Index i e GAMBLING DUTY ACT 2012 Index Setion Page PART 1 INTRODUCTORY 5 1 Short title... 5 2 Commenement... 5 3 General interpretation...

More information

Transfer of Functions (Isle of Man Financial Services Authority) TRANSFER OF FUNCTIONS (ISLE OF MAN FINANCIAL SERVICES AUTHORITY) ORDER 2015

Transfer of Functions (Isle of Man Financial Services Authority) TRANSFER OF FUNCTIONS (ISLE OF MAN FINANCIAL SERVICES AUTHORITY) ORDER 2015 Transfer of Funtions (Isle of Man Finanial Servies Authority) Order 2015 Index TRANSFER OF FUNCTIONS (ISLE OF MAN FINANCIAL SERVICES AUTHORITY) ORDER 2015 Index Artile Page 1 Title... 3 2 Commenement...

More information

i e AT 21 of 2006 EMPLOYMENT ACT 2006

i e AT 21 of 2006 EMPLOYMENT ACT 2006 i e AT 21 of 2006 EMPLOYMENT ACT 2006 Employment At 2006 Index i e EMPLOYMENT ACT 2006 Index Setion Page PART I DISCRIMINATION AT RECRUITMENT ON TRADE UNION GROUNDS 9 1 Refusal of employment on grounds

More information

Disability Discrimination (Services and Premises) Regulations 2016 Index DISABILITY DISCRIMINATION (SERVICES AND PREMISES) REGULATIONS 2016

Disability Discrimination (Services and Premises) Regulations 2016 Index DISABILITY DISCRIMINATION (SERVICES AND PREMISES) REGULATIONS 2016 Disability Disrimination (Servies and Premises) Regulations 2016 Index DISABILITY DISCRIMINATION (SERVICES AND PREMISES) REGULATIONS 2016 Index Regulation Page 1 Title... 3 2 Commenement... 3 3 Interpretation...

More information

i e AT 1 of 2001 HUMAN RIGHTS ACT 2001

i e AT 1 of 2001 HUMAN RIGHTS ACT 2001 i e AT 1 of 2001 HUMAN RIGHTS ACT 2001 Human Rights At 2001 Index i e HUMAN RIGHTS ACT 2001 Index Setion Page Introdution 5 1 The Convention and the Sixth Protool... 5 2 Interpretation of Convention rights...

More information

State of Maryland Participation Agreement for Pre-Tax and Roth Retirement Savings Accounts

State of Maryland Participation Agreement for Pre-Tax and Roth Retirement Savings Accounts State of Maryland Partiipation Agreement for Pre-Tax and Roth Retirement Savings Aounts DC-4531 (08/2015) For help, please all 1-800-966-6355 www.marylandd.om 1 Things to Remember Complete all of the setions

More information

i e AT 23 of 1985 ROAD TRAFFIC ACT 1985

i e AT 23 of 1985 ROAD TRAFFIC ACT 1985 i e AT 23 of 1985 ROAD TRAFFIC ACT 1985 Road Traffi At 1985 Index i e ROAD TRAFFIC ACT 1985 Index Setion Page PART I PRINCIPAL ROAD SAFETY PROVISIONS 9 Offenes onneted with driving of motor vehiles 9

More information

PROCEEDS OF CRIME (BUSINESS IN THE REGULATED SECTOR) ORDER 2015

PROCEEDS OF CRIME (BUSINESS IN THE REGULATED SECTOR) ORDER 2015 Proeeds of Crime (Business in the Regulated Setor) Order 2015 Artile 1 Statutory Doument No. 2015/0073 Proeeds of Crime At 2008 PROCEEDS OF CRIME (BUSINESS IN THE REGULATED SECTOR) ORDER 2015 Approved

More information

i e AT 1 of 1892 THE BANKRUPTCY CODE 1892

i e AT 1 of 1892 THE BANKRUPTCY CODE 1892 i e AT 1 of 1892 THE BANKRUPTCY CODE 1892 The Bankrupty Code 1892 Index i e THE BANKRUPTCY CODE 1892 Index Setion Page PREAMBLE 9 Preliminary 10 1 Short title... 10 2 Commenement of At... 10 3 [Repealed]...

More information

MERCHANT SHIPPING (MARPOL ANNEX III - PREVENTION OF POLLUTION BY HARMFUL SUBSTANCES) ORDER 2015

MERCHANT SHIPPING (MARPOL ANNEX III - PREVENTION OF POLLUTION BY HARMFUL SUBSTANCES) ORDER 2015 Merhant Shipping (MARPOL Annex III - Prevention of Pollution by Harmful Substanes) Order 2015 Artile 1 MERCHANT SHIPPING (MARPOL ANNEX III - PREVENTION OF POLLUTION BY HARMFUL SUBSTANCES) ORDER 2015 Index

More information

Table of Contents. Appendix II Application Checklist. Export Finance Program Working Capital Financing...7

Table of Contents. Appendix II Application Checklist. Export Finance Program Working Capital Financing...7 Export Finane Program Guidelines Table of Contents Setion I General...........................................................1 A. Introdution............................................................1

More information

INSURANCE INTERMEDIARIES (GENERAL BUSINESS) (AMENDMENT) REGULATIONS 2012

INSURANCE INTERMEDIARIES (GENERAL BUSINESS) (AMENDMENT) REGULATIONS 2012 Insurane Intermediaries (General Business) (Amendment) Regulations 2012 Regulation 1 Statutory Doument No. 0735/2012 Insurane At 2008 INSURANCE INTERMEDIARIES (GENERAL BUSINESS) (AMENDMENT) REGULATIONS

More information

i e AT 3 of 1970 INCOME TAX ACT 1970

i e AT 3 of 1970 INCOME TAX ACT 1970 i e AT 3 of 1970 INCOME TAX ACT 1970 Inome Tax At 1970 Index i e INCOME TAX ACT 1970 Index Setion Page Liability to Inome Tax 11 1 Imposition of inome tax... 11 1A [Repealed]... 13 2 Inome on whih tax

More information

i e AT 7 of 2015 PAYMENT SERVICES ACT 2015

i e AT 7 of 2015 PAYMENT SERVICES ACT 2015 i e AT 7 of 2015 PAYMENT SERVICES ACT 2015 Payment Servies At 2015 Index i i e PAYMENT SERVICES ACT 2015 Index Setion Page 1 Short title... 5 2 Commenement... 5 3 Interpretation... 5 4 Regulations to

More information

INCOME TAX WITHHOLDING GUIDE FOR EMPLOYERS

INCOME TAX WITHHOLDING GUIDE FOR EMPLOYERS Virginia Department of Taxation INCOME TAX WITHHOLDING GUIDE FOR EMPLOYERS www.tax.virginia.gov 2614086 Rev. 07/14 * Table of Contents Introdution... 1 Important... 1 Where to Get Assistane... 1 Online

More information

SCHEME FOR FINANCING SCHOOLS

SCHEME FOR FINANCING SCHOOLS SCHEME FOR FINANCING SCHOOLS UNDER SECTION 48 OF THE SCHOOL STANDARDS AND FRAMEWORK ACT 1998 DfE Approved - Marh 1999 With amendments Marh 2001, Marh 2002, April 2003, July 2004, Marh 2005, February 2007,

More information

BENEFICIARY CHANGE REQUEST

BENEFICIARY CHANGE REQUEST Poliy/Certifiate Number(s) BENEFICIARY CHANGE REQUEST *L2402* *L2402* Setion 1: Insured First Name Middle Name Last Name Permanent Address: City, State, Zip Code Please hek if you would like the address

More information

i e AT 2 of 1704 ACT OF SETTLEMENT (FURTHER PROVISIONS) ACT 1704

i e AT 2 of 1704 ACT OF SETTLEMENT (FURTHER PROVISIONS) ACT 1704 i e AT 2 of 1704 ACT OF SETTLEMENT (FURTHER PROVISIONS) ACT 1704 At of Settlement (Further Provisions) At 1704 Index i e ACT OF SETTLEMENT (FURTHER PROVISIONS) ACT 1704 Index Setion Page 1 Duties and

More information

INCOME TAX WITHHOLDING GUIDE FOR EMPLOYERS

INCOME TAX WITHHOLDING GUIDE FOR EMPLOYERS Virginia Department of Taxation INCOME TAX WITHHOLDING GUIDE FOR EMPLOYERS www.tax.virginia.gov 2614086 Rev. 01/16 Table of Contents Introdution... 1 Important... 1 Where to Get Assistane... 1 Online File

More information

Explanatory Memorandum

Explanatory Memorandum IN THE KEYS ROAD TRAFFIC LEGISLATION (AMENDMENT) BILL 2016 Explanatory Memorandum 1. This Bill, whih is promoted by the Department of Infrastruture ("the Department"), makes a series of amendments to the

More information

The D.C. Long Term Disability Insurance Plan Exclusively for NBAC members Issued by The Prudential Insurance Company of America (Prudential)

The D.C. Long Term Disability Insurance Plan Exclusively for NBAC members Issued by The Prudential Insurance Company of America (Prudential) Plan Basis The D.C. Long Term Disability Insurane Plan Exlusively for NBAC members Issued by The Prudential Insurane Company of Ameria (Prudential) What does it over? The D.C. Long Term Disability Insurane

More information

Account Contract for Card Acceptance

Account Contract for Card Acceptance Aount Contrat for Card Aeptane This is an Aount Contrat for the aeptane of debit ards and redit ards via payment terminals, on the website and/or by telephone, mail or fax. You enter into this ontrat with

More information

Exempt Organization Business Income Tax Return

Exempt Organization Business Income Tax Return Form For alendar year 2013 or other tax year beginning, and ending. 34 Unrelated business taxable. Subtrat line 33 from line 32. If line 33 is greater than line 32, enter the smaller of zero or line 32

More information

Annual Return/Report of Employee Benefit Plan

Annual Return/Report of Employee Benefit Plan Form 5500 Department of the Treasury Internal Revenue Servie Department of Labor Employee Benefits Seurity Administration Pension Benefit Guaranty Corporation Annual Return/Report of Employee Benefit Plan

More information

Retirement Option Election Form with Partial Lump Sum Payment

Retirement Option Election Form with Partial Lump Sum Payment Offie of the New York State Comptroller New York State and Loal Retirement System Employees Retirement System Polie and Fire Retirement System 110 State Street, Albany, New York 12244-0001 Retirement Option

More information

i e SD No. 2016/0058 HARBOUR DUES (MERCHANT VESSELS) REGULATIONS 2016

i e SD No. 2016/0058 HARBOUR DUES (MERCHANT VESSELS) REGULATIONS 2016 i e SD No. 2016/0058 HARBOUR DUES (MERCHANT VESSELS) REGULATIONS 2016 Harbour Dues (Merhant Vessels) Regulations 2016 Index HARBOUR DUES (MERCHANT VESSELS) REGULATIONS 2016 Index Regulation Page 1 Title...

More information

(b) no moneys forming a part of any such fund shall be invested in any investments other than such as are expressly authorized herein.

(b) no moneys forming a part of any such fund shall be invested in any investments other than such as are expressly authorized herein. at any time held in the Debt Servie Fund may be invested only in Federal Obligations having stated maturities, or being redeemable at the option of the holder thereof at a stated prie and time, not later

More information

Research Data Management ANONYMISATION

Research Data Management ANONYMISATION ANONYMISATION Sensitive Data Sensitive Data is information overing: The raial or ethni origin of the Data Subjet Politial opinions Religious or other beliefs of a similar nature Membership of trade unions

More information

Installation and operating instructions

Installation and operating instructions Dry-installed Sewage Pump Type ABS AFC 50/50-2046 15975180EN (04/2016) Installation and operating instrutions www.sulzer.om 2 Installation and Operating Instrutions (Original Instrutions) Dry-installed

More information

DESCRIPTION OF THE CHAIRMAN S MARK OF A PROPOSAL TO MODIFY THE EXCISE TAX ON CIDER

DESCRIPTION OF THE CHAIRMAN S MARK OF A PROPOSAL TO MODIFY THE EXCISE TAX ON CIDER DESCRIPTION OF THE CHAIRMAN S MARK OF A PROPOSAL TO MODIFY THE EXCISE TAX ON CIDER Scheduled for Markup by the SENATE COMMITTEE ON FINANCE on February 11, 2015 Prepared by the Staff of the JOINT COMMITTEE

More information

Income Protection CLAIM FORM

Income Protection CLAIM FORM Inome Protetion CLAIM FORM PLEASE COMPLETE THIS APPLICATION IN BLACK PEN ONLY USING BLOCK LETTERS 1 PERSONAL DETAILS Poliy numer Important notes: a This form must e ompleted in full and returned to PO

More information

Session of 2015. HOUSE BILL No. 2332. By Committee on Federal and State Affairs 2-12

Session of 2015. HOUSE BILL No. 2332. By Committee on Federal and State Affairs 2-12 Session of 0 HOUSE BILL No. By Committee on Federal and State Affairs - 0 0 AN ACT concerning alcoholic beverages; relating to microbreweries; permitting the manufacture and sale of hard cider and mead;

More information

Health Savings Account Application

Health Savings Account Application Health Savings Aount Appliation FOR BANK USE ONLY: ACCOUNT # CUSTOMER # Health Savings Aount (HSA) Appliation ALL FIELDS MUST BE COMPLETED. Missing fields may delay the aount opening proess and possibly

More information

Financial Services (Moneylending)

Financial Services (Moneylending) FINANCIAL SERVICES (MONEYLENDING) ACT Principal Act Act. No. Commencement 1.10.1917 Assent 1.10.1917 Amending enactment Relevant current provisions Commencement date Acts. 1934-27 ss.2, 3(2) and (5), 4,

More information

SPECIMEN. Exhibition and Conference Cancellation Insurance. Insurance Policy. Zurich Global Corporate UK

SPECIMEN. Exhibition and Conference Cancellation Insurance. Insurance Policy. Zurich Global Corporate UK Insurane Poliy Exhiition and Conferene Canellation Insurane Zurih Gloal Corporate UK Exhiition and Conferene Canellation Insurane The Insured has applied to the Zurih Insurane Company ( The Company ) for

More information

MEMBER. Application for election MEMBER, NEW GRADUATE. psychology.org.au. April 2015

MEMBER. Application for election MEMBER, NEW GRADUATE. psychology.org.au. April 2015 MEMBER Appliation for eletion MEMBER, NEW GRADUATE April 2015 psyhology.org.au MEMBER Belonging to the Australian Psyhologial Soiety (APS) means you are part of an ative, progressive organisation whih

More information

FIFTH JUDICIAL DISTRICT OF TEXAS JUN 0 8 2012 AT DALLAS YIGALBOSCH. Appellant, Vs.

FIFTH JUDICIAL DISTRICT OF TEXAS JUN 0 8 2012 AT DALLAS YIGALBOSCH. Appellant, Vs. L t t ' ' FILED IN IN THE COURT OF APPEALS FOR THECOURT OF APPEALS FIFTH JUDICIAL DISTRICT OF TEXAS JUN 0 8 2012 AT DALLAS YIGALBOSCH Appellant, Vs. LISA MATZ CLERK, 5th DISTRICT CIRRO GROUP, INC. D/B/A

More information

Medical Assistant-Registered Application Packet

Medical Assistant-Registered Application Packet Medial Assistant-Registered Appliation Paket Contents: 1. 651-001...Contents List/SSN Information/Mailing Information...1 page 2. 651-002...Appliation Instrutions Cheklist...2 pages 3. 651-003...Credentialing

More information

$600,000,000. UBS PaineWebber Inc. NEW ISSUE

$600,000,000. UBS PaineWebber Inc. NEW ISSUE NEW ISSUE $600,000,000 Student Loan onsolidation enter Student Loan Trust I Student Loan Asset-Backed Notes (Auction Rate ertificates ARs ) Stated Maturity Date: March 1, 2042 Student Loan onsolidation

More information

BUILDING CODE SUMMARY GENERAL NOTES DESIGN BUILD ELECTRICAL DESIGN BUILD MECHANICAL & PLUMBING GENERAL NOTES GENERAL NOTES G101

BUILDING CODE SUMMARY GENERAL NOTES DESIGN BUILD ELECTRICAL DESIGN BUILD MECHANICAL & PLUMBING GENERAL NOTES GENERAL NOTES G101 D D BUILDING CODE SUMMARY GENERAL NOTES PROJECT DESCRIPTION: THIS PROJECT IS THE MINOR RENOVATION OF AN EXISTING OUTPATIENT CLINIC. SCOPE CONSISTS OF PAINT, CARPET, TILE, AND UPGRADE TO DIGITAL X-RAY BUILDING

More information

' R ATIONAL. :::~i:. :'.:::::: RETENTION ':: Compliance with the way you work PRODUCT BRIEF

' R ATIONAL. :::~i:. :'.:::::: RETENTION ':: Compliance with the way you work PRODUCT BRIEF ' R :::i:. ATIONAL :'.:::::: RETENTION ':: Compliane with the way you work, PRODUCT BRIEF In-plae Management of Unstrutured Data The explosion of unstrutured data ombined with new laws and regulations

More information

Findings and Recommendations

Findings and Recommendations Contrating Methods and Administration Findings and Reommendations Finding 9-1 ESD did not utilize a formal written pre-qualifiations proess for seleting experiened design onsultants. ESD hose onsultants

More information

NASDAQ Commodity Index Methodology

NASDAQ Commodity Index Methodology NASDAQ Commodity Index Methodology January 2016 1 P a g e 1. Introdution... 5 1.1 Index Types... 5 1.2 Index History... 5 1.3 Index Curreny... 5 1.4 Index Family... 6 1.5 NQCI Index Setors... 6 2. Definitions...

More information

Chapter 14:14 MONEYLENDING AND RATES OF INTEREST ACT. Acts 9/1930, 25/1948,59/1961,6/1967, 7/1972, 5/1981, 30/1984, 22/2001; 16/2004. R.G.N. 554/1962.

Chapter 14:14 MONEYLENDING AND RATES OF INTEREST ACT. Acts 9/1930, 25/1948,59/1961,6/1967, 7/1972, 5/1981, 30/1984, 22/2001; 16/2004. R.G.N. 554/1962. Section Chapter 14:14 MONEYLENDING AND RATES OF INTEREST ACT Acts 9/1930, 25/1948,59/1961,6/1967, 7/1972, 5/1981, 30/1984, 22/2001; 16/2004. R.G.N. 554/1962. ARRANGEMENT OF SECTIONS 1. Short title. 2.

More information

Deadline-based Escalation in Process-Aware Information Systems

Deadline-based Escalation in Process-Aware Information Systems Deadline-based Esalation in Proess-Aware Information Systems Wil M.P. van der Aalst 1,2, Mihael Rosemann 2, Marlon Dumas 2 1 Department of Tehnology Management Eindhoven University of Tehnology, The Netherlands

More information

Customer Reporting for SaaS Applications. Domain Basics. Managing my Domain

Customer Reporting for SaaS Applications. Domain Basics. Managing my Domain Produtivity Marketpla e Software as a Servie Invoiing Ordering Domains Customer Reporting for SaaS Appliations Domain Basis Managing my Domain Managing Domains Helpful Resoures Managing my Domain If you

More information

Act 5 Foreign Exchange Act 2004

Act 5 Foreign Exchange Act 2004 ACTS SUPPLEMENT No. 3 3rd December, 2004. ACTS SUPPLEMENT to The Uganda Gazette No. 64 Volume XCVII dated 3rd December, 2004. Printed by UPPC, Entebbe, by Order of the Government. Act 5 Foreign Exchange

More information

Mortgage Insurance Programme and Home BonusPack (including Banking Plan and Credit Card) Application Form

Mortgage Insurance Programme and Home BonusPack (including Banking Plan and Credit Card) Application Form Mortgage Insurane Programme and Home BonusPak (inluding Banking Plan and Credit Card) Appliation Form Mortgage Loan Aount No. Mortgage Appliation Date (D/M/Y): Appliant(s) (the Appliant ) who is/are the

More information

Electronic signatures in German, French and Polish law perspective

Electronic signatures in German, French and Polish law perspective Artile Eletroni signatures in German, Frenh and Polish law perspetive DR CHRISTIANE BIEREKOVEN, PHILIP BAZIN AND TOMASZ KOZLOWSKI This artile presents some signifiant issues on the reognition of eletroni

More information

REGISTRATION OF BUSINESS NAMES ACT, 1962 (ACT 151) As amended by REGISTRATION OF BUSINESS NAMES (AMENDMENT) DECREE, 1974 (NRCD 293)1.

REGISTRATION OF BUSINESS NAMES ACT, 1962 (ACT 151) As amended by REGISTRATION OF BUSINESS NAMES (AMENDMENT) DECREE, 1974 (NRCD 293)1. REGISTRATION OF BUSINESS NAMES ACT, 1962 (ACT 151) As amended by REGISTRATION OF BUSINESS NAMES (AMENDMENT) DECREE, 1974 (NRCD 293)1. ARRANGEMENT OF SECTIONS Section 1. Persons to be registered. 2. Manner

More information

Information Security 201

Information Security 201 FAS Information Seurity 201 Desktop Referene Guide Introdution Harvard University is ommitted to proteting information resoures that are ritial to its aademi and researh mission. Harvard is equally ommitted

More information

EMS Air Ambulance License Application Packet

EMS Air Ambulance License Application Packet EMS Air Ambulane Liense Appliation Paket Contents: 1. 530-077... Contents List and Mailing Information...1 Page 2. 530-078... Appliation Instrutions Cheklist...3 Pages 3. 530-076... EMS Air Ambulane Liense

More information

Business Names Registration

Business Names Registration Principal Act BUSINESS NAMES REGISTRATION ACT Act. No. Commencement 22.10.1918 Assent 22.10.1918 Amending enactments Relevant current provisions Commencement date Acts. 1918-27 s. 16(1) 1935-08 ss. 7 and

More information

Application for Emergency/Minor Home Repair Program City of Coeur d'alene, CDBG Entitlement Program

Application for Emergency/Minor Home Repair Program City of Coeur d'alene, CDBG Entitlement Program FOR OFFICE USE ONLY Date Reeived Appliation omplete By Appliation for Emergeny/Minor Home Repair Program Panhandle Area Counil The City of Coeur d'alene Emergeny/Minor Repair Program is designed to assist

More information

AUDITING COST OVERRUN CLAIMS *

AUDITING COST OVERRUN CLAIMS * AUDITING COST OVERRUN CLAIMS * David Pérez-Castrillo # University of Copenhagen & Universitat Autònoma de Barelona Niolas Riedinger ENSAE, Paris Abstrat: We onsider a ost-reimbursement or a ost-sharing

More information

Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting

Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting Form W-8MY (Rev. April 2014) Department of the Treasury nternal Revenue Servie Do not use this form for: A A A Certifiate of Foreign ntermediary, Foreign Flow-Through Entity, or Certain U.S. Branhes for

More information

Neural network-based Load Balancing and Reactive Power Control by Static VAR Compensator

Neural network-based Load Balancing and Reactive Power Control by Static VAR Compensator nternational Journal of Computer and Eletrial Engineering, Vol. 1, No. 1, April 2009 Neural network-based Load Balaning and Reative Power Control by Stati VAR Compensator smail K. Said and Marouf Pirouti

More information

prepayment / change of prepayment 1) Seafaring

prepayment / change of prepayment 1) Seafaring APPLICATION FOR PREPAYMENT AND FOR CHANGE IN WITHHOLDING TAX PERCENTAGE 2016 This form is for individual taxpayers, businesses or self-employed, farmers or partners in partnership for appliations for a

More information

MONEYLENDERS ACT 1991

MONEYLENDERS ACT 1991 MONEYLENDERS ACT 1991 (Chapter 6) Arrangement of Sections PART I MONEYLENDERS 1. Registration of moneylenders. 2. Applications for registration. 3. Duration and renewal of registration. 4. Termination

More information

Moneylenders Bill MONEYLENDERS ACT 2008. (No. of 2008) ARRANGEMENT OF SECTIONS PART I PRELIMINARY

Moneylenders Bill MONEYLENDERS ACT 2008. (No. of 2008) ARRANGEMENT OF SECTIONS PART I PRELIMINARY Moneylenders Bill Bill No. 33/08. Read the first time on th October 08. MONEYLENDERS ACT 08 (No. of 08) Section 1. Short title and commencement 2. Interpretation 3. Persons presumed to be moneylenders

More information

UNIVERSITY AND WORK-STUDY EMPLOYERS WEB SITE USER S GUIDE

UNIVERSITY AND WORK-STUDY EMPLOYERS WEB SITE USER S GUIDE UNIVERSITY AND WORK-STUDY EMPLOYERS WEB SITE USER S GUIDE September 8, 2009 Table of Contents 1 Home 2 University 3 Your 4 Add 5 Managing 6 How 7 Viewing 8 Closing 9 Reposting Page 1 and Work-Study Employers

More information

REGULATION NO. 2003/23 ON EXCISE TAXES ON TOBACCO PRODUCTS IN KOSOVO

REGULATION NO. 2003/23 ON EXCISE TAXES ON TOBACCO PRODUCTS IN KOSOVO UNITED NATIONS United Nations Interim Administration Mission in Kosovo UNMIK NATIONS UNIES Mission d Administration Intérimaire des Nations Unies au Kosovo UNMIK/REG/2003/23 25 June 2003 REGULATION NO.

More information

Henley Business School at Univ of Reading. Pre-Experience Postgraduate Programmes Chartered Institute of Personnel and Development (CIPD)

Henley Business School at Univ of Reading. Pre-Experience Postgraduate Programmes Chartered Institute of Personnel and Development (CIPD) MS in International Human Resoure Management For students entering in 2012/3 Awarding Institution: Teahing Institution: Relevant QAA subjet Benhmarking group(s): Faulty: Programme length: Date of speifiation:

More information

F220 Series. Installation Instructions. Photoelectric Smoke/Heat Detectors

F220 Series. Installation Instructions. Photoelectric Smoke/Heat Detectors F0 Series EN Installation Instrutions Photoeletri Smoke/Heat Detetors F0 Series Installation Instrutions.0 General Information EN.0 General Information. F0-B6 Series Bases Use with the F0 Series Heat and

More information

Case: 1:14-cv-00863 Document #: 1 Filed: 02/07/14 Page 1 of 7 PageID #:1

Case: 1:14-cv-00863 Document #: 1 Filed: 02/07/14 Page 1 of 7 PageID #:1 Case: 1:14-v-00863 Doument #: 1 Filed: 02/07/14 Page 1 of 7 PageID #:1 IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION EQUAL EMPLOYMENT OPPORTUNITY COMMISSION,

More information

BERMUDA BETTING ACT 1975 1975 : 24

BERMUDA BETTING ACT 1975 1975 : 24 QUO FA T A F U E R N T BERMUDA BETTING ACT 1975 1975 : 24 TABLE OF CONTENTS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 PART I PRELIMINARY Interpretation Application of Lotteries Act 1944 to bookmakers and

More information

Deliverability on the Interstate Natural Gas Pipeline System

Deliverability on the Interstate Natural Gas Pipeline System DOE/EIA-0618(98) Distribution Category UC-950 Deliverability on the Interstate Natural Gas Pipeline System May 1998 This report was prepared by the, the independent statistial and analytial ageny within

More information

Supply chain coordination; A Game Theory approach

Supply chain coordination; A Game Theory approach aepted for publiation in the journal "Engineering Appliations of Artifiial Intelligene" 2008 upply hain oordination; A Game Theory approah Jean-Claude Hennet x and Yasemin Arda xx x LI CNR-UMR 668 Université

More information

Chemical Equilibrium. Chemical Equilibrium. Chemical Equilibrium. Chemical Equilibriu m. Chapter 14

Chemical Equilibrium. Chemical Equilibrium. Chemical Equilibrium. Chemical Equilibriu m. Chapter 14 Chapter 14 Chemial Equilibrium Chemial Equilibriu m Muh like water in a U-shaped tube, there is onstant mixing bak and forth through the lower portion of the tube. reatants produts It s as if the forward

More information

Rules of Hockey5s including explanations

Rules of Hockey5s including explanations Rules of Hokey5s inluding explanations Effetive from 1 September 2012 Copyright FIH 2012 The International Hokey Federation Rue du Valentin 61 CH 1004, Lausanne Switzerland Telephone: ++41 21 641 0606

More information

Electrician'sMathand BasicElectricalFormulas

Electrician'sMathand BasicElectricalFormulas Eletriian'sMathand BasiEletrialFormulas MikeHoltEnterprises,In. 1.888.NEC.CODE www.mikeholt.om Introdution Introdution This PDF is a free resoure from Mike Holt Enterprises, In. It s Unit 1 from the Eletrial

More information

Impact of Rising Oil Prices on the Macro Economy

Impact of Rising Oil Prices on the Macro Economy Impat of Rising Oil Pries on the Maro Eonomy Akira YANAGISAWA Energy Demand, Supply and Foreast Group Energy Data and Modelling Center Institute of Energy Eonomis, Japan Summary Despite the deep shadows

More information

Small Business Grants (Employment Incentive) Act 2015 No 14

Small Business Grants (Employment Incentive) Act 2015 No 14 New South Wales Small Business Grants (Employment Incentive) Act 2015 No 14 Contents Page Part 1 Part 2 Preliminary 1 Name of Act 2 2 Commencement 2 3 Object of Act 2 4 Definitions 2 Grant scheme 5 Grant

More information

FREEDOM OF CHOICE PEACE OF MIND FOR BETTER HEALTH. WORKING VISA HEALTH INSURANCE

FREEDOM OF CHOICE PEACE OF MIND FOR BETTER HEALTH. WORKING VISA HEALTH INSURANCE FREEDOM OF CHOICE PEACE OF MIND FOR BETTER HEALTH. WORKING VISA HEALTH INSURANCE Issue date: July 2015 Australia is an exiting plae to work with exellent areer opportunities. If you re applying for an

More information

CHAPTER 7.08 MOTOR VEHICLES INSURANCE (THIRD-PARTY RISKS) ACT MOTOR VEHICLES INSURANCE

CHAPTER 7.08 MOTOR VEHICLES INSURANCE (THIRD-PARTY RISKS) ACT MOTOR VEHICLES INSURANCE CHAPTER 7.08 MOTOR VEHICLES INSURANCE (THIRD-PARTY RISKS) ACT and Subsidiary Legislation Revised Edition showing the law as at 1 January 2002 This is a revised edition of the law, prepared by the Law Revision

More information

REDUCTION FACTOR OF FEEDING LINES THAT HAVE A CABLE AND AN OVERHEAD SECTION

REDUCTION FACTOR OF FEEDING LINES THAT HAVE A CABLE AND AN OVERHEAD SECTION C I E 17 th International Conferene on Eletriity istriution Barelona, 1-15 May 003 EUCTION FACTO OF FEEING LINES THAT HAVE A CABLE AN AN OVEHEA SECTION Ljuivoje opovi J.. Elektrodistriuija - Belgrade -

More information

BELIZE MONEYLENDERS ACT CHAPTER 260 REVISED EDITION 2000 SHOWING THE LAW AS AT 31ST DECEMBER, 2000

BELIZE MONEYLENDERS ACT CHAPTER 260 REVISED EDITION 2000 SHOWING THE LAW AS AT 31ST DECEMBER, 2000 BELIZE MONEYLENDERS ACT CHAPTER 260 REVISED EDITION 2000 SHOWING THE LAW AS AT 31ST DECEMBER, 2000 This is a revised edition of the law, prepared by the Law Revision Commissioner under the authority of

More information

Section 3. Establishment and constitution of Medical Assistants (Registration) Board.

Section 3. Establishment and constitution of Medical Assistants (Registration) Board. LAWS OF MALAYSIA ACT 180 MEDICAL ASSISTANTS (REGISTRATION) ACT 1977 Incorporating latest amendment - P.U.(A) 342/2002 Date of Royal Assent : 2 March 1977 Date of publication in the Gazette : 10 March 1977

More information

Role of the Reference Frame in Angular Photon Distribution at Electron-Positron Annihilation

Role of the Reference Frame in Angular Photon Distribution at Electron-Positron Annihilation Journal of Modern Physis,, 5, 353-358 Published Online April in SiRes. http://www.sirp.org/journal/jmp http://dx.doi.org/.36/jmp..565 Role of the Referene Frame in Angular Photon Distribution at Eletron-Positron

More information

CHAPTER 47. Betting and Gaming (CAP. 47 1 THE BETTING AND GAMING ACT. Arrangement of Sections Section

CHAPTER 47. Betting and Gaming (CAP. 47 1 THE BETTING AND GAMING ACT. Arrangement of Sections Section Betting and Gaming (CAP. 47 1 CHAPTER 47 THE BETTING AND GAMING ACT Arrangement of Sections Section 1. Short title. 2. Interpretation. 3. Gaming Licences. 4. Grant of Licence. 5. Imposition of Gaming Tax.

More information

THE UNIVERSITY OF TEXAS AT ARLINGTON COLLEGE OF NURSING. NURS 6390-004 Introduction to Genetics and Genomics SYLLABUS

THE UNIVERSITY OF TEXAS AT ARLINGTON COLLEGE OF NURSING. NURS 6390-004 Introduction to Genetics and Genomics SYLLABUS THE UNIVERSITY OF TEXAS AT ARLINGTON COLLEGE OF NURSING NURS 6390-004 Introdution to Genetis and Genomis SYLLABUS Summer Interession 2011 Classroom #: TBA and 119 (lab) The University of Texas at Arlington

More information

2014 Under section 501(c ), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

2014 Under section 501(c ), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) OMB 1545-1150 Short Form Form 990-EZ Return of Organization Exempt From Inome Tax 2014 Under setion 501( ), 527, or 4947(a)(1) of the Internal Revenue Code (exept private foundations) Do not enter soial

More information

Number 42 of 2000 INSURANCE ACT, 2000 ARRANGEMENT OF SECTIONS PART 1. Preliminary and General

Number 42 of 2000 INSURANCE ACT, 2000 ARRANGEMENT OF SECTIONS PART 1. Preliminary and General Number 42 of 2000 INSURANCE ACT, 2000 ARRANGEMENT OF SECTIONS PART 1 Preliminary and General Section 1. Short title, collective citation and commencement. 2. Interpretation. PART 2 The Insurance Acts Chapter

More information

Context-Sensitive Adjustments of Cognitive Control: Conflict-Adaptation Effects Are Modulated by Processing Demands of the Ongoing Task

Context-Sensitive Adjustments of Cognitive Control: Conflict-Adaptation Effects Are Modulated by Processing Demands of the Ongoing Task Journal of Experimental Psyhology: Learning, Memory, and Cognition 2008, Vol. 34, No. 3, 712 718 Copyright 2008 by the Amerian Psyhologial Assoiation 0278-7393/08/$12.00 DOI: 10.1037/0278-7393.34.3.712

More information

Chapter one: Definitions. Chapter Two: Conditions for Employment

Chapter one: Definitions. Chapter Two: Conditions for Employment FOREIIGN WORKERS ((Prrohiibiittiion off unllawffull emplloymentt and assurrance off ffaiirr condiittiions)) LAW,, 5751--1991 Chapter one: Definitions 1. In this law - Foreign worker - worker who is not

More information

CHAPTER 103 MOTOR VEHICLES (THIRD PARTY INSURANCE) ORDINANCE

CHAPTER 103 MOTOR VEHICLES (THIRD PARTY INSURANCE) ORDINANCE CHAPTER 103 MOTOR VEHICLES (THIRD PARTY INSURANCE) ORDINANCE Non-authoritative Consolidated Text This is not an authoritative revised edition for the purposes of the Revised Edition of the Laws Ordinance;

More information

Tax-loss Selling and the Turn-of-the-Year Effect: New Evidence from Norway 1

Tax-loss Selling and the Turn-of-the-Year Effect: New Evidence from Norway 1 Tax-loss Selling and the Turn-of-the-Year Effet: New Evidene from Norway 1 Qinglei Dai Universidade Nova de Lisboa September 2005 1 Aknowledgement: I would like to thank Kristian Rydqvist at Binghamton

More information

OpenScape 4000 CSTA V7 Connectivity Adapter - CSTA III, Part 2, Version 4.1. Developer s Guide A31003-G9310-I200-1-76D1

OpenScape 4000 CSTA V7 Connectivity Adapter - CSTA III, Part 2, Version 4.1. Developer s Guide A31003-G9310-I200-1-76D1 OpenSape 4000 CSTA V7 Connetivity Adapter - CSTA III, Part 2, Version 4.1 Developer s Guide A31003-G9310-I200-1-76 Our Quality and Environmental Management Systems are implemented aording to the requirements

More information

WICHITA STATE UNIVERSITY FOUNDATION 1845 FAIRMOUNT, CAMPUS BOX #2 WICHITA, KS 67260-0002

WICHITA STATE UNIVERSITY FOUNDATION 1845 FAIRMOUNT, CAMPUS BOX #2 WICHITA, KS 67260-0002 Swindoll, Janzen, Hawk & Loyd, LLC S. Main St., PO Box 7 MPherson, KS 6760-7 WICHITA STATE UNIVERSITY FOUNDATION 8 FAIRMOUNT, CAMPUS BO # WICHITA, KS 6760-000 Forms 990 / 990-EZ Return Summary For alendar

More information

Prudential Annuities Limited

Prudential Annuities Limited Prudential Annuities imited Returns under the nsurane Companies At 1982 and the nsurane Companies (Aounts and Statements) Regulations 1996 (as amended) For the year ended 31 Deember 2 SCHDUS 1, 3, 4 AD

More information

Price-based versus quantity-based approaches for stimulating the development of renewable electricity: new insights in an old debate

Price-based versus quantity-based approaches for stimulating the development of renewable electricity: new insights in an old debate Prie-based versus -based approahes for stimulating the development of renewable eletriity: new insights in an old debate uthors: Dominique FINON, Philippe MENNTEU, Marie-Laure LMY, Institut d Eonomie et

More information