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Income Tax Amendment Ordinance 1964

NIUE

NIUE ISLAND INCOME TAX AMENDMENT ORDINANCE 1964

1964, No. 20

An Ordinance to amend the Income Tax Ordinance 1961

(2 June 1964).

1. Short Title and Commencement - (1) This Ordinance may be cited as the Niue Island Income Tax Amendment Ordinance 1964 and shall be read together with and deemed part of the Income Tax Ordinance 1961 (hereinafter referred to as the principal Ordinance).

(2) This Ordinance shall come into force on the day which it is assented to by the Resident Commissioner.

2. Application - This Ordinance shall apply with respect to the income tax for the year of assessment commencing on the first day of April, nineteen hundred and sixty-three, and for every subsequent year:

Provided that the provisions of this Ordinance shall not apply to any person to whom a tax clearance has been granted in accordance with section 126 of the principal Ordinance prior to the second day of March nineteen hundred and sixty-four.

3. [This section substituted a new Part B of the First Schedule to the principal Ordinance.]

4. [This section increased rates of income tax as set out in Part C of the First Schedule to the principal Ordinance.]

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SCHEDULES

Section 3

First Schedule

[New Part B reprinted in the First Schedule to the principal Ordinance.]

Section 4

Second Schedule

[New Part C reprinted in the First Schedule to the principal Ordinance.]

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