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Statutory Citation Style

All statutory references in this documentation should follow this canonical format:

[Statute Name, Year (as amended by Amendment Name, Year)](OfficialLink), s. SectionNumber

Example (s. 32 was substantively changed by the 2021 Act and is a canonical example for the 2021 chain): [Value Added Tax Act, 2014 (as amended by the VAT (Amendment) (No. 2) Act, 2021)](https://laws.bahamas.gov.bs/), s. 32

Required Elements​

  1. Statute name (full official name)
  2. Version/amendment information (original year and amendment context)
  3. Hyperlink to an official source for the statute text (default to the statute page; use section-deep links only if an official source provides stable section anchors)
  4. Section/subsection reference in s. N, s. N(1), or s. N(1)(a) format

Canonical Examples​

Part-and-section citation format​

When citing a record-keeping or accounts provision (Part X, §§79–80) or any other multi-section topic anchored to a Part heading, use the Part X, §§79–80 form (Part roman numeral, sections joined with §§). This preserves the canonical hyperlinked citation pattern while making the Part-level grouping explicit.

Subsection and Paragraph Rules​

  • Keep the same s. prefix, then append subsection/paragraph markers immediately after the section number: s. 47(1)(a).
  • Do not add spaces inside subsection markers (s. 32 (2) is incorrect).
  • Use the exact nested level required by the source text (for example s. 47A(3)(a) vs s. 47A(4)).

Amendment Chain Rules​

  • Omit the amendment chain when citing a section that has not been amended since the original Act: [Value Added Tax Act, 2014](https://laws.bahamas.gov.bs/), s. 26.
  • Use the 2021 chain when citing a provision whose substance was changed by the VAT (Amendment) (No. 2) Act, 2021 (e.g., provisions updated as part of the rate reduction to 10% or the redefined international-service definitions).
  • Use the 2025 chain when citing provisions introduced or updated by the VAT (Amendment) (No. 2) Act, 2025 (for example, the licensed food-store reduced-rate provision).
  • If more than one amending Act is material to the cited provision, list each in chronological order using and.

Sections verified as unamended since 2014​

The following sections were confirmed as unamended since the original Value Added Tax Act, 2014, and must not carry any amendment-chain qualifier:

SectionTopic
s. 26Record keeping obligations (citation pending re-verification per CASS-VAT-ACT-RETENTION-VERIFICATION-2026-05-31)
s. 41(3)Record-keeping requirements and good-faith reliance (citation pending re-verification)
s. 44Partial exemption and input-tax apportionment
Part X, §§79–80Record-keeping and accounts (5-year statutory retention floor in §79(2); record-types enumeration in §80)
s. 61Assessment as evidence in proceedings (not a penalty section - no "% of unpaid VAT" multiplier)
Citation re-verification in progress

The s. 26 and s. 41(3) entries above are carried forward from an earlier in-house verification (May 2026) but have not been re-verified at source. The s. 50 citation that appeared in this table was verified at source on 2026-05-31 and found to be incorrect: §50 of the VAT Act 2014 is "Rules relating to a claim for input tax deduction", not the retention period. The canonical retention authority is Part X, §§79–80 (§79(2) sets the 5-year statutory minimum). A follow-up verification of §26 and §41(3) is scheduled - both may need similar correction.

Canonical amendment-chain examples:

Notes​

  • Do not cite only "VAT Act Section X" without version and amendment context.
  • Prefer official government legal repositories for hyperlinks.
  • Default to linking the Act page (https://laws.bahamas.gov.bs/) instead of deep section links unless link stability is explicitly verified.
URL patternStability statusCitation guidance
https://laws.bahamas.gov.bs/ (Act page/search landing)Stable for current documentation usagePreferred default
Deep section links (for example section-specific path, query, or fragment URLs)Not yet confirmed as consistently stable over timeDo not use in canonical citations until stability is verified