CHAPTER 75:01 - Inland Revenue Division

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Corporation Tax Act Mac 1 Vol. 1 145 SIXTH SCHEDULE [Sections 6A and 10B(6)] COUNTRIES IN RESPECT OF WHICH TAX DEDUCTIBLE PROMOTIONAL EXPENSES AND MARKET DEVELOPMENT GRANTS MAY NOT BE CLAIMED Antigua Barbados Belize Grenada Guyana Jamaica Montserrat St. Kitts-Nevis St. Lucia St. Vincent 145 BIR Note: Effective 1st January 1983. BIR Mac Edition 91/01 Page 242
FINANCE ACT 1987 An Act relating to Health Surcharge, Income Tax, National Recovery Impost, Corporation Tax, Petroleum Tax, Stamp Duty, Purchase, Sweepstake, Departure and Airline Ticket Tax and Customs Duty 14 of 1987 (21st May 1987) Enacted by the Parliament of Trinidad and Tobago as follows- Enactment 1. This Act may be cited as the Finance Act 1987. Short title PART I HEALTH SURCHARGE 2. Except as otherwise expressly provided, expressions used in this Part have the same meanings as in the Income Tax Act. Interpretation Ch.75:01 3. (1) A tax to be called a health surcharge shall be charged and is payable - Health Surcharge (a) by every employed person who pays or is liable to pay contribution under the National Insurance Act; and Ch.32:01 (b) by individuals other than employed persons who in accordance with section 76 of the Income Tax Act are liable to furnish a return of income. (2) Repealed Finance Act 1991 146 (2) Subsection (1) does not apply to individuals who - (a) have not attained the age of 16 years; or (b) have attained the age of 60 years. Finance Act 1991 (3) With effect from the 1st June 1987 the Board is responsible for the due administration of this Part and for the computation, collection and recovery of health surcharge which shall be paid into the Consolidated Fund and shall be applied to the provisions of health services in Trinidad and Tobago. 146 BIR Note: Effective 1st January, 1991 BIR Mac Edition version 91/01 Page 243
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CHAPTER 75:01 INCOME TAX ACT AN ACT
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Miscellaneous Taxes Act PART X 154
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48. All accounts relating to the fu
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(14) Where an hotel operator has fa
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Miscellaneous Taxes Act PART XII 15
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157 Effective 29 th March 1995 - Ac
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(2) Where- (a) (b) a premium under
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60A. The Tax Authority may waive in
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64. (1) Where it is proved to the s
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(a) has been in existence for a per
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BIR Mac Edition 91/01 Page 313
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CHAPTER 75:01 - Inland Revenue Division

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