LUXURY TAX ACT 1988

INDEX

No Description

1 SHORT TITLE, EXTENT AND COMMENCEMENT

2 DEFINITIONS

3 TAXING AUTHORITIES

4 TRIBUNAL

5 INCIDENCE AND LEVY OF TAX

5A LEVY OF TAX ON LUXURIES

5B LEVY OF TAX ON ACCOMMODATION PROVIDED FOR COMMERCIAL PURPOSES

5C LEVY OF SURCHARGE

6 LIABILITY OF HOTELIERS OR PROPRIETORS OR STOCKISTS, AS THE CASE MAY BE TO TAX

7 LIABILITY OF FIRMS AS HOTELIERS OR PROPRIETORS OR STOCKISTS, AS THE CASE MAY BE

8 SPECIAL PROVISION REGARDING LIABILITY IN CERTAIN CASES

9 REGISTRATION OF HOTELIERS OR PROPRIETORS OR STOCKISTS, AS THE CASE MAY BE

9A RENEWAL OF REGISTRATION CERTIFICATE

10 NON-TRANSFERABILITY OF REGISTRATION CERTIFICATE

11 INFORMATION TO BE FURNISHED REGARDING CHANGES IN BUSINESS, ETC

12 CERTIFICATE OF REGISTRATION TO CONTINUE IN CERTAIN CIRCUMSTANCES

13 PAYMENT OF TAX AND RETURNS